Section 80B
Gross total income means total income computed in accordance with the provisions of the Income tax Act before making any deduction under Chapter VIA.
Section 80AC
Deduction u/s 80-IA/80-ID/80-IE will be allowed only if the assesses furnishes the return of income u/s 139(1).
I am herewith expressing my personal opinion and suggestions to be
1. Registration Every dealer whose turnover is more than Rs.40 lakhs
Person Responsible to Deduct Tax: All assesses who are employers. Category
Person Responsible for Tax Deduction: Central or state Government, Local authority,
