01 September 2012
as per ner provision e-return is mandataory where imcome exceeds Rs.1000000/-.But my query is whether income before deductions or after
01 September 2012
The wordings used in clause 2(A) (ii) (a) of notification 14/2012 { S.O.626(E)} dated 28/03/2012 is " total income assessable under the act" which means income AFTER deductions has to be considered.