Rule 114b

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Does Rule 114B applies to cash payment made to purchase of agri produce above 2 lakhs after 1.1.2016 or they covered under any excemption
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Please refer rule 114C, as per rule 114C the provisions of rule 114B is not appliacable to 

 

the persons who have agricultural income and are not in receipt of any other income chargeable to income-tax

 

Provided that such persons shall make declaration in Form No. 61

 


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