Invalid or defective return

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....  (i)  The Commissioner may declare- (a)  a return invalid for non-compliance of procedure for using any software not validated and approved by the Director General. (b)  a ....

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....arding defective return by uploading the rectified return within the period of time mentioned in the notice. (iv)  The Commissioner may, in order to avoid hardship to the person, condone the d....