Declaring Less Income Post-Deductions Isn't an Income Declaration Shortfall, Clarifies Legal Interpretation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Just because there is a shortfall in declaring the income after claiming statutory deductions, the same cannot be considered as shortfall in declaration of the income - AT....