CBDT Circular on Section 145 Of The Income – Tax Act, 1961 – Method Of Accounting – System Of Accounting – Raising Of Sale Price Of Agricultural Produce With Retrospective Effect – Mercantile System Of Accounting – Date When Liability Arises – Distinction Between Self-Grown Sugarcane And Purchases From Market – Rule 7 Of Income-Tax Rules

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SECTION 145 OF THE INCOME – TAX ACT, 1961 – METHOD OF ACCOUNTING – SYSTEM OF ACCOUNTING – RAISING OF SALE PRICE OF AGRICULTURAL PRODUCE WITH RETROSPECTIVE EFFECT – MERCANTILE SYSTEM OF ACCOUNTING – DATE WHEN LIABILITY ARISES – DISTINCTION BETWEEN SELF-GROWN SUGARCANE AND PURCHASES FROM MARKET – RULE 7 OF INCOME-TAX RULES INSTRUCTION NO….

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