https://www.taxtmi.com/highlights?id=43632 Claim deduction u/s.80IA - the provisions under section 80AC requiring the assessee to furnish the return of income before due date specified under section 139(1) is mandatory and not directory. en-us Tue, 01 Jan 2019 13:48:43 +0530 Tue, 01 Jan 2019 13:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43632 Claim deduction u/s.80IA - the provisions under section 80AC requiring the assessee to furnish the return of income before due date specified under section 139(1) is mandatory and not directory. Highlights Income Tax Tue, 01 Jan 2019 13:48:43 +0530 https://www.taxtmi.com/highlights?id=43632