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Section 13(1)(b) applicable in case of charitable societies only and not in case of religious societies

Deduction u/s 11(1A) cannot be denied due to mistake in filing ITR

No addition on account of unexplained cash deposit if total turnover>total cash deposit

ITR-1 & ITR-4 E-Filing Validation rules for AY 2021-22 issued by Income Tax

Changes in new ITR Forms for AY 2021-22
