Section 80C of the Income Tax Act

[Amit Sharma]

Can an assessee get claim under section 80C of the Income Tax Act,1961. during assessment proceedings? However he was not claimed the same at the time filing of his return of income. If answer is yes then if possible plz provide me any supreme court decision held in this regard.

[r.rajkumar kumar]

If the assessment is not over fine a revised reurn and claim he deduction under Section 80C

AI Summary

Deduction claim during assessment proceedings: revised return allows post filing relief before assessment completion under tax law. An assessee who did not claim a deduction under Section 80C in the original return may, before completion of assessment, file a revised return and claim the deduction; the revised return is the procedural avenue to assert the deduction during assessment proceedings.