Procedure

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Full Text of the Document

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....ncome under section 139 for the relevant previous year. (2) The income from eligible business shall be determined in accordance with the provisions of the Act without having regard to the provisions of sub-rule (2) of rule 10TIA, where the assessee does not exercise option for safe harbour under sub-rule (1) of the said rule. (3) The Assessing Officer may declare the option for safe harbour as i....