Exclusion from sample scrutiny where income rises substantially and tax is paid before filing, subject to income ceilings. Exclusion from sample scrutiny applies where current year total income is at least thirty percent higher than the prior year, both years' incomes exceed the basic exemption limit, the prior year's total income does not exceed the prescribed upper limit, and taxes for the current year are fully paid before filing; the exclusion is inapplicable to cases in the compulsory scrutiny basket.
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.
Exclusion from sample scrutiny where income rises substantially and tax is paid before filing, subject to income ceilings.
Exclusion from sample scrutiny applies where current year total income is at least thirty percent higher than the prior year, both years' incomes exceed the basic exemption limit, the prior year's total income does not exceed the prescribed upper limit, and taxes for the current year are fully paid before filing; the exclusion is inapplicable to cases in the compulsory scrutiny basket.
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