Discard option for income-tax returns available only prospectively and only within the statutory ITR filing time limit. The Discard option is available only prospectively from AY 2023-24 onwards and is not available for a pending AY 2022-23 return; it may be exercised only within the statutory filing window applicable to the respective ITR, i.e., until the prescribed filing deadline under the ITR filing provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Discard option for income-tax returns available only prospectively and only within the statutory ITR filing time limit.
The Discard option is available only prospectively from AY 2023-24 onwards and is not available for a pending AY 2022-23 return; it may be exercised only within the statutory filing window applicable to the respective ITR, i.e., until the prescribed filing deadline under the ITR filing provisions.
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