The Indian Railway had issued the circular in respect of increased fares and also to collect the diffrence of fares. read more at
https://www.irctc.co.in/beta_htmls/Revised%20_fare_from%201-Apr-2012.pdf
The Dual Conditions for Taxability Section 56(2)(ix) of the Income Tax Act imposes tax liability on sums received as advance or otherwise du...
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