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Onus to prove that land is a Agricultral Land lies on Taxpayer claiming exemption

No penalty to be levied on payee when payer who was liable to deduct TDS failed to deduct the same

TCS Return or Form 27EQ amended: Income Tax amendment of rule 31AA

ITR-3 Available at Income Tax Portal

CBDT notifies Income-tax (18th Amendment) Rules 2020 Related to Income of Investment Fund under sec 115UB to be in Electronic Form
