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Filing of returns - effect of notification dated 17/02/2010, Income Tax

Issue Id: - 1790
Dated: 24-2-2010
By:- madhavvan n

Filing of returns - effect of notification dated 17/02/2010


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The latest notification on TDS rules dated 17/02/2010, which are effective from 01/04/2009 does this mean that the returns for all 3 quarters for F.Y. 08-09 have to be revised and filed in new format given readers for your views

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1 Dated: 4-3-2010
By:- Rama Krishana
I do not think so. The returns submitted earlier may not be revised based on new format. Though the notification is applicable with effect from 1-4-2009, but the procedural part can be prospective only. A procedural part can not operate with retrospective effect.

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