Conditions for treating a return as defective return under section 263(7)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mns in the return of income, as applicable to the case of the assessee, have not been duly filled in, including those relating to computation of income chargeable under applicable heads of income, computation of gross total income and total income; or (b) the report of the audit, in auditable cases, referred to in section 63, has not been furnished prior to the filing of the return of inc....