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of such false or omitted entry. (2) Without prejudice to the provisions of sub-section...make a false entry or omits or causes to omit any entry referred to in that...

are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...

such individual is a person with severe disability, the provisions of this sub-section...form and manner, as may be prescribed, along with the return of income under...

Where as a result of an appeal under section 246 or section 246A or section 253,