https://www.taxtmi.com/acts?id=50772 Section 23A allowed an assessee who, before filing a net-wealth return, faces a question whether certain wealth is includible or a deduction allowable to: include the disputed wealth in the return, not claim the disputed deduction, make a partial tax payment in respect of those items, and apply within a short period to the Deputy Commissioner (Appeals) or Commissioner (Appeals). The appellate authority could inquire or direct the Assessing Officer to inquire and then decide, with appeal filing provisions applying to the application process. en-us Tue, 15 Apr 2025 10:59:45 +0530 Fri, 01 Aug 2025 17:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50772 Section 23A allowed an assessee who, before filing a net-wealth return, faces a question whether certain wealth is includible or a deduction allowable to: include the disputed wealth in the return, not claim the disputed deduction, make a partial tax payment in respect of those items, and apply within a short period to the Deputy Commissioner (Appeals) or Commissioner (Appeals). The appellate authority could inquire or direct the Assessing Officer to inquire and then decide, with appeal filing provisions applying to the application process. Act-Rules F. Acts / Amendment Acts Tue, 15 Apr 2025 10:59:45 +0530 https://www.taxtmi.com/acts?id=50772