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Invalid or defective return

..... alidated and approved by the Director General. (b) a return defective under sub-section (9) of section 139 of the Act on account of incomplete or inconsistent information in the return or in the sched .....

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..... the person, condone the delay in uploading of rectified return. (v) In case no response is received from the person in reply to the notice of defective return, the Commissioner may declare a return a .....

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