https://www.taxtmi.com/article/detailed?id=8865 Forms and rules prescribed under a primary statute are subordinate and must conform to the parent enactment; they cannot curtail rights or alter statutory entitlements. If a prescribed form or its electronic design does not permit an authorised claim or correct presentation of data, the claimant should use alternative lawful means-such as separate computations, annexures, written notes or accompanying documents-to record the claim, since the form cannot control the interpretation or operation of the statute. en-us Wed, 25 Dec 2019 10:14:51 +0530 Wed, 25 Dec 2019 10:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8865 Forms and rules prescribed under a primary statute are subordinate and must conform to the parent enactment; they cannot curtail rights or alter statutory entitlements. If a prescribed form or its electronic design does not permit an authorised claim or correct presentation of data, the claimant should use alternative lawful means-such as separate computations, annexures, written notes or accompanying documents-to record the claim, since the form cannot control the interpretation or operation of the statute. Articles Income Tax Wed, 25 Dec 2019 10:14:51 +0530 https://www.taxtmi.com/article/detailed?id=8865