Income Tax

[Asked by Guest]

My Return for the A/Y 2014-15 is defective.I claimed a valid section 80- IA deduction in the return.

Can I claim section 80 - IA in my revised return.Please support your answer with a supporting case law or relevant section.

[DR.MARIAPPAN GOVINDARAJAN]

You can revise it. In my view there is no specific case law in this regard.

AI Summary

Section 80-IA deduction: taxpayer may claim it by filing a revised income-tax return when initially omitted.
A taxpayer who omitted a valid section 80-IA deduction in an original income-tax return may correct that omission by filing a revised return claiming the deduction; the advisory notes no specific case law cited.