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Analysis of newly added clauses of CARO 2020

Reassessment-Section 143(2) notice issued without proper reasons to belive is invalid

Capital gains exempt us 54EC cannot be reckoned for computing book profit us 115JA

Disallowance us 40(a)(ia) does not apply in case of short deduction of TDS

VIVAAD SE VISHWAS SCHEME 2020 - INCOME TAX
