CBDT has notified a new Rule 12AB which prescribes additional conditions For filing of Income-tax returns ( This will be applicable for the ITR filing of FY 2021-22 ( AY 2022-23 )
Total sales/turnover/gross receipts in the business exceed Rs 60 lakh during the previous year. @incometaxsolution
Gross receipts in profession exceed Rs 10 lakh during the previous year
Aggregate TDS/TCS during the year is Rs 25000 or more (In the case of senior citizens increased limit of Rs 50,000 shall be applicable)
Deposits in saving bank account is Rs 50 lakh or more during the previous year.
CBDT has notified a new Rule 12AB which prescribes additional conditions For filing of Income-tax returns ( This will be applicable for the ITR filing of FY 2021-22 ( AY 2022-23 )
Total sales/turnover/gross receipts in the business exceed Rs 60 lakh during the previous year. @incometaxsolution
Gross receipts in profession exceed Rs 10 lakh during the previous year
Aggregate TDS/TCS during the year is Rs 25000 or more (In the case of senior citizens increased limit of Rs 50,000 shall be applicable)
Deposits in saving bank account is Rs 50 lakh or more during the previous year.
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