Non-exclusion of income where prescribed statement or return is not filed by due date, causing inclusion in total income. The amendment provides that nothing in sub-section (2) of section 11 shall operate to exclude any income from a person's total income if the statement referred to in clause (a) or the return of income for the previous year is not furnished on or before the due date specified for filing the return, thereby conditioning exclusion on timely submission.
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Provisions expressly mentioned in the judgment/order text.
Non-exclusion of income where prescribed statement or return is not filed by due date, causing inclusion in total income.
The amendment provides that nothing in sub-section (2) of section 11 shall operate to exclude any income from a person's total income if the statement referred to in clause (a) or the return of income for the previous year is not furnished on or before the due date specified for filing the return, thereby conditioning exclusion on timely submission.
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