Section 268A of ITA, 1961 : Section 268A: Filing Of Appeal Or Application For Reference By Income-Tax Authority
ITA, 1961
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Explanation using Example
Imagine a small business owner, Mr. Sharma, who has a dispute with the Income Tax Department over a calculation error that led to a demand for additional taxes of INR 10,000 for the assessment year 2021-22. The department realizes that the cost of litigation might exceed the amount recoverable and decides not to appeal the decision of the lower tax authority based on the monetary limits set by the Central Board of Direct Taxes (CBDT) under Section 268A of the Income-tax...
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