https://www.taxtmi.com/caselaws?id=788260 Concessional taxation under section 115BAA may be available where Form No. 10IC is filed after the original return but before a defective return is rectified, provided the form is on record when the return is processed and statutory conditions are otherwise met. A rectified or revised return may substitute the original return, and procedural delay should not defeat the substantive benefit where the taxpayer's intention to opt for the regime is clear, supported by contemporaneous material, and the delay is explained. The claim is admissible subject to verification of Form No. 10IC. en-us Mon, 16 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788260 Concessional taxation under section 115BAA may be available where Form No. 10IC is filed after the original return but before a defective return is rectified, provided the form is on record when the return is processed and statutory conditions are otherwise met. A rectified or revised return may substitute the original return, and procedural delay should not defeat the substantive benefit where the taxpayer's intention to opt for the regime is clear, supported by contemporaneous material, and the delay is explained. The claim is admissible subject to verification of Form No. 10IC. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788260