https://www.taxtmi.com/acts?id=19105 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. en-us Sat, 28 Feb 2015 18:41:02 +0530 Sat, 28 Feb 2015 18:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19105 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. Act-Rules Bill Sat, 28 Feb 2015 18:41:02 +0530 https://www.taxtmi.com/acts?id=19105