Namaskaar Doston, Aaj ke is video me hum aap ke saath baat karne waale hai definition of Financial year, Assessment year jo diya hai Section 2(9), Previous year jo diya hai section 3 of income tax act, 1961 me. Definitions niche likhi hai.
Umeed hai aap logo ko video pasand aayega.
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~Definition Of Assessment Year As per Section 2 Clause 9 Of Income Tax Act, 1961: "assessment year" means the period of twelve months commencing on the 1st day of April every year.
~Previous year defined in Section 3 of Income Tax Act, 1961: For the purposes of this Act, "previous year" means the financial year immediately preceding the assessment year:
Provided that, in the case of a business or profession newly set up, or a source of income newly coming into existence, in the said financial year, the previous year shall be the period beginning with the date of setting up of the business or profession or, as the case may be, the date on which the source of income newly comes into existence and ending with the said financial year.
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