Return Defectiveness: tax and interest under section 140A must be paid by the date of filing the return. Clause 32 inserts a provision deeming a return to be defective unless the tax together with interest, if any, payable under the provision governing interest on self-assessment is paid on or before the date of furnishing the return.
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Provisions expressly mentioned in the judgment/order text.
Return Defectiveness: tax and interest under section 140A must be paid by the date of filing the return.
Clause 32 inserts a provision deeming a return to be defective unless the tax together with interest, if any, payable under the provision governing interest on self-assessment is paid on or before the date of furnishing the return.
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