https://www.taxtmi.com/highlights?id=2785 Capital gain - period of limitation for deposit the amount in Capital Gain Account Scheme - Sub-Section (4) of Section 139 provides extended period of limitation as an exception to Sub-Section (1) of Section 139 of the Act. Sub-Section (4) is in relation to the time allowed to an assessee under Sub-Section (1) to file return. Therefore return filed by the assessee before the expiry of the year ending with the Assessment Year is valid under Section 139(4) of the Act..... - HC en-us Tue, 31 Jan 2012 16:58:58 +0530 Tue, 31 Jan 2012 16:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2785 Capital gain - period of limitation for deposit the amount in Capital Gain Account Scheme - Sub-Section (4) of Section 139 provides extended period of limitation as an exception to Sub-Section (1) of Section 139 of the Act. Sub-Section (4) is in relation to the time allowed to an assessee under Sub-Section (1) to file return. Therefore return filed by the assessee before the expiry of the year ending with the Assessment Year is valid under Section 139(4) of the Act..... - HC Highlights Income Tax Tue, 31 Jan 2012 16:58:58 +0530 https://www.taxtmi.com/highlights?id=2785