Section 80-IB of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial undertaking other than infrastructure development undertakings - Assessment year 2001-02 - Whether duty drawback is profit or gain derived from business of an
A return of income which is signed and verified by a person other than one authorized under Act, shall be treated to be defective which would be amenable to provisions of sections 292B and 139(B)