The issue is the transformation of green finance into a mandatory compliance and funding driver. The key takeaway is that sustainability now directly affects capital costs, reporting, and regulatory risk.
An assessee is required to file an income tax return under Section 139 or in response to notice under section 142, consisting all the details of income earned during the previous year. Once the return is filed the next step of Income tax department is to examine the return for its correctness. This examination is known as Assessment.
