Match List-I with List-II under the Income-tax Act, 2025: List-IList-II (a) Normal Return (i) Section…
The matching is normal return with section 263(1), revised return with section 263(5), and belated return with section 263(4). Section 263(1)(a)(viii) covers a person…
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Match List-I with List-II under the Income-tax Act, 2025:
| List-I | List-II |
|---|---|
| (a) Normal Return | (i) Section 263(1) |
| (b) Revised Return | (ii) Section 263(2) |
| (c) Belated Return | (iii) Section 263(1)(a)(viii) |
| (d) Loss Return | (iv) Section 263(4) |
| (v) Section 263(5) |
Answer and explanation
Correct answer B
The matching is normal return with section 263(1), revised return with section 263(5), and belated return with section 263(4). Section 263(1)(a)(viii) covers a person reporting specified losses for carry-forward; section 263(2) concerns prescribed forms and particulars.
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Telangana SET (TG SET)