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DEFECTIVE RETURN Section 139(9)

Income Tax - Return of Income and Assessment Procedure - 10 - Where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give him an opportunity to rectify the defect within a period of 15 days from the date of such intimation. Such time may be extended by the Assessing Officer on an application made by the assessee. If the defect is not rectified within 15 days, or the extended time so allowed, as the ca .....

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