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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Deduction u/s 80IA - delay of 31 days in the filing of the ...


Taxpayer Denied Deduction Due to 31-Day Late Filing; Compliance with Section 80AC Required for Section 80IA Benefits.

October 22, 2018

Case Laws     Income Tax     AT

Deduction u/s 80IA - delay of 31 days in the filing of the return of income - the benefit U/s 80IA of the Act cannot be claimed without fulfilling the conditions laid down in Section 80AC of the Act.

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