Whether Agricultural Income say Rs 500000/- and non agricultural income is RS 230000/-.
In above case whether ITR is filled under section 139(1) or not?
Adi
(Articles)
(53 Points)
Replied 15 July 2023
Wording used in 139(1) is of Total income is excluding deduction of chapter VIA and section 54 and so total income 139(1) is considered as follows
Total income= GTI+ sec 54(if any)
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