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(Querist)
18 October 2011 sir
can u please tell me the difference between income tax act and income tax rules with an example...pls dont give the bookish lang...

18 October 2011 Sec 139 in Income Tax Act provided for sub mission of the income tax returns.The Income Tax Rules provides the specific forms i which the returns are submitted.
The Act is position of law on a particular subject under the Act. The Rules prescribes the procedures and details like formats on that subject.


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