Conditions u/s 12A for Claiming Exemption u/s 11 & 12 - Filing of Return of income u/s 139 made mandatory within the time allowed - Budget 2017-18 w.e.f. AY 2018-19
2 February, 2017
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Filing requirement for tax exemption: timely income-tax return now mandatory to claim exemptions under sections 11 and 12. A new clause (c) in subsection (1) of section 12A makes timely filing of the return of income referred to in subsection (4A) of section 139 a condition ... Summary
Filing requirement for tax exemption: timely income-tax return now mandatory to claim exemptions under sections 11 and 12.
A new clause (c) in subsection (1) of section 12A makes timely filing of the return of income referred to in subsection (4A) of section 139 a condition for claiming exemptions under sections 11 and 12; the amendment applies prospectively from the stated commencement and to the specified assessment year and subsequent years.
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