Cases where Income of a Previous Year will be assessed in the Previous Year Itself under Income Tax Act

CA Santhosh Gupta Kethepalli , Last updated: 29 September 2020  
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General Rule: The income of a previous year is assessed in the assessment year following the previous year. Exceptions to this rule: Cases where the income of a previous year is assessed in the previous year itself:- The income of an assessee for a previous year is charged to income-

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CA Santhosh Gupta Kethepalli
(Chartered Accountant)
Category Income Tax   Report

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