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Statement in lieu of Return of income

(1) Where in lieu of Return of income statement is required to be filed namely incomes covered by sections 5,6 and 7 or where tax deduction is to be taken as a final discharge of tax liability u/s 169 a statement in the prescribed form shall be filed as prescribed in Part [IV] of the Second Schedule to the Rules. (2) Where a taxpayer has inco...

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