https://www.taxtmi.com/acts?id=41383 The substituted proviso requires the assessee to furnish a statement containing the particulars of expenditure specified in clause (a) of sub-section (2) to the income-tax authority within such period, and in such form and manner, as may be prescribed. en-us Thu, 30 Mar 2023 14:51:44 +0530 Sat, 01 Apr 2023 16:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41383 The substituted proviso requires the assessee to furnish a statement containing the particulars of expenditure specified in clause (a) of sub-section (2) to the income-tax authority within such period, and in such form and manner, as may be prescribed. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 14:51:44 +0530 https://www.taxtmi.com/acts?id=41383