Whether return of income filed by an assessee before commencement of assessment year is a valid return.

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....ted: October 15, 1983 A question has been raised whether the return of income filed by an assessee before the commencement of the assessment year is a valid return under the Income-tax Act. The matte....

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....tion under the law Rules prohibiting the filing of the return earlier than the due date. Thus, a return of income filed before the commencement of the assessment year or even before the closing of the....