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METHOD OF ACCOUNTING [SECTION 145]

Income Tax - Return of Income and Assessment Procedure - 19 - METHOD OF ACCOUNTING - SECTION 145 Income chargeable under the head profits and gains of business or profession or Income from other sources shall be computed in accordance with either cas .....

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y class of income. Where the Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee, or where the method of accounting provided in sub-section (1) has not been regularly followed by the assessee, or i .....

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