RULE 166 INCOME-TAX RULES 2026 Conditions for treating a return as defective return under section 263(7).
RULE 166 INCOME-TAX RULES 2026 RULE 166 INCOME-TAX RULES 2026 Conditions for treating a return as defective return under section 263(7). 166. (1) A return of income shall be regarded as defective, if any of the following conditions is satisfied: — (a) all fields, parts, schedules, statements, and columns in the return of income, as… Read More »