TaxTMI 
TaxTMI 
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.
Income Tax
18 Jan 2016 
1 Reply 
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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. (AI Summary)
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. (AI Summary)
