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    <title>Filing of returns of income u/s 139(1) and interest u/s 234A in case of person claiming exemption u/s11.</title>
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    <description>Persons receiving income from trust property used wholly or partly for charitable or religious purposes and claiming exemption under section 11, whose returns are required under the Explanation to section 139(1), have their filing due dates extended to a later single date. Interest under section 234A for delay in furnishing such returns is waived for the period from the original post-deadline commencement until the earlier of the return filing date or the extended due date.</description>
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      <description>Persons receiving income from trust property used wholly or partly for charitable or religious purposes and claiming exemption under section 11, whose returns are required under the Explanation to section 139(1), have their filing due dates extended to a later single date. Interest under section 234A for delay in furnishing such returns is waived for the period from the original post-deadline commencement until the earlier of the return filing date or the extended due date.</description>
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