Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x)

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Full Text of the Document

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....furnishing return of income in respect of a person other than a company or firm referred to in section 263(1)(a)(x), shall be the following :- (a) if he has deposited an amount or aggregate of the amounts exceeding one crore rupees in one or more current accounts maintained with a banking company or a co-operative bank; or (b) if he has incurred expenditure of an amount or aggreg....