Penalty u/s 271(1)(c) - declaration of additional income ...

Income Tax

June 1, 2013

Penalty u/s 271(1)(c) - declaration of additional income u/s.132(4) - due date of filing of return - Once the legislature has not specified the “due date“ as provided in section 139(1) in Explanation 5A, then by implication, it has to be taken as the date extended under section 139(4). - AT

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Penalty u/s 271(1)(c) - declaration of additional income ...

Income Tax

June 1, 2013

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