Source of income increase compulsory show in itr 23-24

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)
Quick Summary
This discussion clarifies whether you must declare previous financial year's gross receipts in your Income Tax Return (ITR) for FY 23-24, even if your current year's income has decreased. The consensus is that you should declare the actual receipts for the current financial year. A decrease in turnover alone does not automatically trigger scrutiny.

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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