Sample Question
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Q1
Under which section of the Income Tax Act, 1961 is an assessee required to file a return of income?
ASection 139
BSection 143
CSection 147
DSection 271
Explanation
Section 139 of the Income Tax Act, 1961 mandates the filing of return of income. Sub-section (1) lays down the conditions for compulsory filing, while other sub-sections address belated returns (s.139(4)), revised returns (s.139(5)), and defective returns (s.139(9)).
Reference: u/s 139, IT Act 1961
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