What is the Seventh Proviso to Section 139(1) ?
Today in this article we will let you know about the Seventh Proviso to Section 139(1) and Latest Amendment in ITR form 2020-21. The Seventh Proviso to Section 139(1) is all about the compulsory filing of return of income in case of high-value transactions or expenditure. Usually, the Income tax return filing is related to