Poonawalla fincorps
Poonawalla fincorps

Provisional Income

This query is : Resolved 
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(Querist)
29 December 2021 Dear Sir,

Is it possible to book provisional income under income tax law without raising invoice to customer ?


Regards,
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
29 December 2021 Yes, it's possible in case of works contract where income is recognised based on progress of work.

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