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Determination of individual income requires gross total income per tax returns, or CA-certified income with affidavit as fallback. Determination of an individual's income is the gross total income as per Income Tax Returns, excluding income from house property and capital gains. If ITRs are unavailable, filed in multiple jurisdictions, not filed, or the individual is not required to file, income shall be the total certified by a Chartered Accountant and supported by an affidavit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Determination of individual income requires gross total income per tax returns, or CA-certified income with affidavit as fallback.
Determination of an individual's income is the gross total income as per Income Tax Returns, excluding income from house property and capital gains. If ITRs are unavailable, filed in multiple jurisdictions, not filed, or the individual is not required to file, income shall be the total certified by a Chartered Accountant and supported by an affidavit.
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