Income tax prosecution u/s 276CC where assessee filed belated return under section 139(4) – Allahabad High Court admits application In…
Furnishing of return is complete for the purposes of Section 234A and Section 139 of the Act, the moment it…
CBDT extends deadlines of certain compliances by taxpayers deadlines to 31st May 2021 Circular No. 08/2021 F.N0.225/49/2021/ITA-IIGovernment of IndiaMinistry of…
Time limit for filing belated and revised return reduced to three months - Budget 2021-22 Sub-sections (4) and (5) of…
Extension of due date for furnishing belated and revised returns for AY 2019-20 to 30th November, 2020 F. No. 225/150/2020-ITA-IIGovernment…
Exemption u/s 11 available for ITR filed belatedly by Trusts registered u/s 12AA - CBDT Clarification F.No. 173/193/2019-ITA-IGovernment of India…
Exemption us 54F-if investment made before time allowed us 139(4) for filing of belated return. ITAT allowed exemption follwoing High…
Capital gain deduction us 54 54F allowable for belated returns u/s 139(4). Value of stamp duty authorities us 50C(3) to…
Belated returns u/s 139(4) can now be revised u/s 139(5)-Budget-2016-17 amendments In order to rationalise the time allowed for filing…
Time limit for filing belated income tax returns u/s 139(4) reduced by one assessment year-Budget-2016-17. Amendment applicable from AY 2017-18…