Whether return of income filed by an assessee before commencement of assessment year is a valid return.

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..... -tax Act. The matter was referred to the Ministry of Law and the Board has been advised that a plain reading of section 139(1) of the Income-tax Act, 1961 would suggest that there is no limit in that section before which the return, if filed, would be invalid. Even a return filed before the closing of the accounting period may be an incomplete return, but cannot be treated as an invalid return as .....

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