section (1) to Section 139 for furnishing of return of income for previous year
in terms of sub-section (5) to Section 115BAA ... section (1)
to Section 139 for furnishing of return of income for previous year in terms of
sub-section (5) to Section 115BAA
served with any intimation under Section 143(1) of the
Act, denying the option of income tax under Section 115BAA of the Act. The
petitioner ... under Section 119(2)(b) to permit the petitioner to file Form 10-IC
in support of its exercise of option under Section 115BAA
records in DIN
No. CPC / 2021/ A6/ 195447821 dated 24.12.2021 under section 143(1) of
the Act for the Assessment Year ... direct the respondents to recompute tax at 22
percentage under section 115BAA of the Act (exclusive of surcharge and
cess) for Assessment Year