80 - IA deduction

[Prashant Premlani]

Dear Sir

My original return is defective and it was filled on time and I have claimed a valid 80-IA deduction in my return.Can I claim 80 -IA deduction in my revised return.Please support your answer with case law or relevant section.

Thanks & Regards

Prashant Premlani

AI Summary

Claiming 80-IA Deduction Allowed in Revised Tax Return After Original Deemed Defective An individual inquired whether they could claim an 80-IA deduction in a revised income tax return after the original return was deemed defective, despite being filed on time. A respondent clarified that a revised return is intended to correct defects in the original filing, and thus, the individual may claim the deduction in the revised return.