Sec 87A: Rebate of income-tax in case of certain individuals. An assessee, being an individual resident in India , whose total income...

CA Inter Question No 3(a) Sept 24:  Value of gardener provided to employee has been added to salary. Let us analyse this with the help of...

Thus it is not be allowed to be c/fd to the next year and thus cannot be set off intra head or inter head in the subsequent year –