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

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....on<br>Income Tax<br>INSTRUCTION NO. 1531/CBDT &nbsp;Dated: October 15, 1983 A question has been raised whether the return of income filed by an assessee before the commencement of the assessment....

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....nnot be treated as an invalid return as there is no prohibition under the law Rules prohibiting the filing of the return earlier than the due date. Thus, a return of income filed before the commenceme....