Return filing prerequisite for tax deductions: timely filed return required to claim specified deductions under the deductions chapter. A statutory prerequisite conditions entitlement to enumerated tax deductions on timely filing: deductions under the specified deduction Chapter or listed ... Summary
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Return filing prerequisite for tax deductions: timely filed return required to claim specified deductions under the deductions chapter.
A statutory prerequisite conditions entitlement to enumerated tax deductions on timely filing: deductions under the specified deduction Chapter or listed provisions are not allowable for the relevant assessment year unless the assessee furnishes a return of income on or before the due date specified under section 139.
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