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- RULE 28 INCOME-TAX RULES 2026 Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51.
- Section 141 Income Tax Act 2025 Provisional assessment.
- RULE 27 INCOME-TAX RULES 2026 Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44
- Section 140B Income Tax Act 2025 Tax on updated return.
- Section 140A Income Tax Act 2025 Self-assessment.
- RULE 26 INCOME-TAX RULES 2026 Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48
- Section 140 Income Tax Act 2025 Return by whom to be [verified].
- RULE 25 INCOME-TAX RULES 2026 Depreciation.
- Section 139D Income Tax Act 2025 Filing of return in electronic form.
- Section 139C Income Tax Act 2025 Power of Board to dispense with furnishing documents, etc., with return.
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