https://www.taxtmi.com/acts?id=51545 Expenditure related to income that does not form part of total income is not deductible for computing total income. If the Assessing Officer doubts the correctness of claimed expenditure or a claim that no expenditure was incurred in relation to such excluded income, the Assessing Officer may determine the amount of expenditure using any prescribed method. The rule applies even where expenditure is incurred in a tax year but the related income has not accrued, arisen or been received in that year. en-us Wed, 13 Aug 2025 18:36:03 +0530 Fri, 22 Aug 2025 11:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51545 Expenditure related to income that does not form part of total income is not deductible for computing total income. If the Assessing Officer doubts the correctness of claimed expenditure or a claim that no expenditure was incurred in relation to such excluded income, the Assessing Officer may determine the amount of expenditure using any prescribed method. The rule applies even where expenditure is incurred in a tax year but the related income has not accrued, arisen or been received in that year. Act-Rules Income Tax Wed, 13 Aug 2025 18:36:03 +0530 https://www.taxtmi.com/acts?id=51545