COMMISSIONER OF INCOME-TAX versus JOHN PETER
The option to choose the previous year last year can use the option of the person taking the salary, there should be a concrete reason for choosing the previous year as compared to the financial year section 3 (1) (a), of the Income Tax Act, 1961 (( B) the Direct Taxes (Amendment) Act, 1987 (before amendment), 1987, 1-4 1989
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