Source of income increase compulsory show in itr 23-24

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A Doctor maintained a private hospital f.y 22-23 Gross receipts rs:3 crores.but f y 23-24 Gross receipts rs:1.50 crores estimated till date 15-2-24.
doubt:
income f.y 23-24 rs:3 crores above show in itr compulsory.
Replies (5)
No such compulsion is there, you have to declare the receipts what actually received by you
Source of income gross receipts 3 crores, gross income has to be declared.
Why 3 crores to be declared???? Any specific reason
Source of income decrease declared selection of scrutiny provision applicable
No scrutiny conducted mere due to decrease in turnover.

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