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    <title>Return of income by Business Trust - Section 139(4E)</title>
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    <description>Business trusts must compulsorily furnish a return of income for each previous year in respect of income or loss when not otherwise required, and such return is to be treated as if required under the general return provision so that the provisions of the Income Tax Act apply to that return.</description>
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    <pubDate>Tue, 28 Mar 2023 17:50:00 +0530</pubDate>
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      <description>Business trusts must compulsorily furnish a return of income for each previous year in respect of income or loss when not otherwise required, and such return is to be treated as if required under the general return provision so that the provisions of the Income Tax Act apply to that return.</description>
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      <law>Income Tax</law>
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