Where the assessee is an individual or an entity other than a company and is not required to have accounts audited under any law, the general due date for the submission of the Income Tax Return is:

Which section of the Income-tax Act, 1961 deals with the provisions of Minimum Alternate Tax (MAT) for companies?

Assertion (A): If interest is payable outside India, tax must be deducted at source (TDS). Reason (R): If tax has not been deducted at source, the amount paid as interest will not be allowed as a deduction in computing business income under the Income Tax Act. Select the correct answer from the code given below: