Question

Under the Income Tax framework, a Return of Income (RO

  • I filed by a taxpayer will be treated as a Defective Return under which of the following circumstances? 
A If the total tax liability paid by the taxpayer is lower than the previous year's tax liability
B If mandatory schedules or applicable columns in the return form used to calculate income under different heads are left blank
C If the return is filed as a belated return within 9 months from the end of the tax year
D If the taxpayer declares an agricultural income exceeding ₹5,000 in ITR-2
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