Invalid or defective return

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..... ommissioner may declare- (a) a return invalid for non-compliance of procedure for using any software not validated and approved by the Director General. (b) a return defective under sub-section (9) .....

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..... rn within the period of time mentioned in the notice. (iv) The Commissioner may, in order to avoid hardship to the person, condone the delay in uploading of rectified return. (v) In case no response .....

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