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

Revised Returns Allow Deduction Claims Under Section 80C If Assessment Not Completed Yet An individual inquired whether an assessee can claim a deduction under Section 80C of the Income Tax Act, 1961, during assessment proceedings if it was not claimed when filing the return of income. The response suggested that if the assessment is not yet completed, the assessee can file a revised return to claim the deduction under Section 80C.