Provisions U/s 12A(b) of the Income-tax Act, 1961.

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..... ect to the provisions of section 11 and 12 of the Income-tax Act, 1961 exceeds twenty-five thousand rupees in any previous year, the accounts of the trust or institutions should be audited by an accountant as defined in the Explanation below sub-section (2) of section 288 and the person in receipt of the income should furnish along with the return of income for the relevant assessment year the rep .....

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