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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Non compliance of provisions of section 80AC while claiming the ...


Non-compliance with Section 80AC: Deductions under 80IB denied if tax return isn't filed by the due date.

May 21, 2015

Case Laws     Income Tax     AT

Non compliance of provisions of section 80AC while claiming the Deduction u/s. 80IB - non filing of return within due date - the relaxation extends only to the deeming of the date of the filing the return and not to its form and, further, does not extend beyond 15 days. - AT

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