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RESERVE BANK OF INDIA www.rbi.org.in RBI/202425/13 DOR.STR.REC.9/21.04.048/202425April 02, 2024The Chief Executive Officers All Primary (Urban) Cooperative Banks Madam / Dear Sir, Master Circular

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What is master circular - income?

The master circular - income is a guideline issued by tax authorities that consolidates various rules and regulations related to income tax, providing clarity and direction on the filing requirements and procedures.

Who is required to file master circular - income?

Individuals and entities that are subject to income tax, including corporations, partnerships, and self-employed individuals, are required to file the master circular - income.

How to fill out master circular - income?

To fill out the master circular - income, taxpayers need to gather relevant income information, complete the required forms accurately, ensure all calculations are correct, and provide necessary supporting documents as specified in the guidelines.

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The purpose of the master circular - income is to provide comprehensive instructions to taxpayers on how to comply with income tax laws, ensuring uniformity and accuracy in reporting income.

What information must be reported on master circular - income?

Taxpayers must report their total income, deductions, credits, and any other relevant financial information as outlined in the master circular - income.

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