166 — 166. Conditions for treating a return as defective return under section 263(7)
IT Rules
Original Rule Text
166. Conditions for treating a return as defective return under section 263(7) — This section outlines the conditions for treating a return as defective under Section 263(7) of the Indian Income Tax Act, including incomplete returns, untimely audits, missing tax payment details, ... — Rule 166 of IT2025