Determination of income for individual for the purposes of Sections 27 and 48 of the Act https://www.taxtmi.com/acts?id=43268 Determination of an individual's income is the gross total income as per Income Tax Returns, excluding income from house property and capital gains. If ITRs are unavailable, filed in multiple jurisdictions, not filed, or the individual is not required to file, income shall be the total certified by a Chartered Accountant and supported by an affidavit. en-us Mon, 11 Mar 2024 17:04:25 +0530 Mon, 11 Mar 2024 17:04:25 +0530 TaxTMI RSS Generator Determination of income for individual for the purposes of Sections 27 and 48 of the Act https://www.taxtmi.com/acts?id=43268 Determination of an individual's income is the gross total income as per Income Tax Returns, excluding income from house property and capital gains. If ITRs are unavailable, filed in multiple jurisdictions, not filed, or the individual is not required to file, income shall be the total certified by a Chartered Accountant and supported by an affidavit. Act-Rules Law of Competition Mon, 11 Mar 2024 17:04:25 +0530 https://www.taxtmi.com/acts?id=43268