Assessees can claim deductions u/s 80IB without filing a return if the audit report is submitted pre-assessment.

Assessees can claim deductions u/s 80IB without filing a return if the audit report is submitted pre-assessment. https://www.taxtmi.com/highlights?id=2485 Deduction u/s 80IA - when a relief is sought for under Section 80IB of the Act, there is no obligation on the part of the assessee to file return accompanied by the audit report - audit report submitted before assessment - deduction allowed. .... - HC en-us Fri, 23 Dec 2011 13:44:20 +0530 Fri, 23 Dec 2011 13:44:20 +0530 TaxTMI RSS Generator Assessees can claim deductions u/s 80IB without filing a return if the audit report is submitted pre-assessment. https://www.taxtmi.com/highlights?id=2485 Deduction u/s 80IA - when a relief is sought for under Section 80IB of the Act, there is no obligation on the part of the assessee to file return accompanied by the audit report - audit report submitted before assessment - deduction allowed. .... - HC Highlights Income Tax Fri, 23 Dec 2011 13:44:20 +0530 https://www.taxtmi.com/highlights?id=2485