{"id":57647,"date":"2026-01-26T16:19:50","date_gmt":"2026-01-26T10:49:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=57647"},"modified":"2026-01-26T16:19:50","modified_gmt":"2026-01-26T10:49:50","slug":"sec-264-of-income-tax-act","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/sec-264-of-income-tax-act\/","title":{"rendered":"Sec 264 of income tax act"},"content":{"rendered":"<p>Sir<br \/>\nI have received a response from income tax against my grievance of omitting rental income for AY 24-25 asking me to file an application u\/s 264 to jurisdictional PCIT online.<br \/>\nBut I am unable to find option to file application u\/s 264 in online portal.<\/p>\n<p>Also it is stated that even after adding the omitted rental income there is no outflow of tax after 87A exemption .<\/p>\n<p>Please advice me.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[684],"class_list":["post-57647","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-revision-u-s-264"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/57647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=57647"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57647"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=57647"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=57647"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=57647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}