https://www.taxtmi.com/acts?id=50272 The amendment replaces the prior temporal reference to returns filed under section 139 with a provision allowing claims within the time allowed under sub section (2) of section 139 or within such further time as may be allowed by the Income tax Officer, thereby linking claimability to the statutory extended filing period and discretionary officer extensions. en-us Thu, 06 Mar 2025 18:07:16 +0530 Thu, 06 Mar 2025 18:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50272 The amendment replaces the prior temporal reference to returns filed under section 139 with a provision allowing claims within the time allowed under sub section (2) of section 139 or within such further time as may be allowed by the Income tax Officer, thereby linking claimability to the statutory extended filing period and discretionary officer extensions. Act-Rules F. Acts / Amendment Acts Thu, 06 Mar 2025 18:07:16 +0530 https://www.taxtmi.com/acts?id=50272