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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available


2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
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<h1>Unverified Income Tax Return Discarded? You Must File a New One to Meet Obligations Under Tax Rules.</h1> A user who has previously uploaded an unverified income tax return and then discarded it is expected to file a subsequent income tax return. This expectation arises because the user's initial action of uploading the return implies a liability to file the return of income.