163 — 163. Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x)
IT Rules
Original Rule Text
163. Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)
(x) — Conditions specified in Section 163 of Income Tax Act for individuals or entities other than companies or firms who must file an income tax return based on various criteria such as deposit amounts, t... — Rule 163 of IT2025