https://www.taxtmi.com/acts?id=19575 Inserted sub section makes timely filing of the prescribed statement and the income tax return a condition for excluding income from total income; if the supporting statement or the return is not furnished by the statutory due date, the income will not be excluded and instead is includible in the recipient's total income. en-us Thu, 07 May 2015 12:46:04 +0530 Sat, 09 May 2015 12:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19575 Inserted sub section makes timely filing of the prescribed statement and the income tax return a condition for excluding income from total income; if the supporting statement or the return is not furnished by the statutory due date, the income will not be excluded and instead is includible in the recipient's total income. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 12:46:04 +0530 https://www.taxtmi.com/acts?id=19575