TMI BlogEligibility for Deduction u/s 80IB in Question Due to Late Filing; Considerations on Section 139(1) and (4) Timing.Eligibility to claim deduction u/s 80IB - Return not filed within time limit u/s 139(1) - ub-section (1) and (4) of section 139 have to be read together - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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