https://www.taxtmi.com/caselaws?id=466617 For assessment years before the amendment effective 1 April 2020, filing Form 10CCB for a Section 80IA deduction is treated as a directory procedural requirement where the return claiming the deduction was filed within the Section 139(1) due date. The audit report may be furnished before completion of assessment, satisfying the requirement for a Chapter VI-A deduction. This approach distinguishes Chapter VI-A deductions from Chapter III exemptions, for which stricter compliance requirements may apply. Accordingly, delayed submission of Form 10CCB does not defeat the Section 80IA claim when the timely return and pre-assessment filing conditions are met. en-us Wed, 26 Feb 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466617 For assessment years before the amendment effective 1 April 2020, filing Form 10CCB for a Section 80IA deduction is treated as a directory procedural requirement where the return claiming the deduction was filed within the Section 139(1) due date. The audit report may be furnished before completion of assessment, satisfying the requirement for a Chapter VI-A deduction. This approach distinguishes Chapter VI-A deductions from Chapter III exemptions, for which stricter compliance requirements may apply. Accordingly, delayed submission of Form 10CCB does not defeat the Section 80IA claim when the timely return and pre-assessment filing conditions are met. Case-Laws Income Tax Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466617