Form 9A filed before Section 139(1) due date entitles trust to deemed application under Section 11.
Form 9A filed before Section 139(1) due date entitles trust to deemed application under Section 11. Issue Whether Form 9A filed on 01.10.2019 (prior to the extended Section 139(1) due date of 31.10.2019 for A.Y. 2019-20) entitles the assessee to deemed application under Explanation 1 to Section 11(1), and whether statutory accumulation up to 15%… Read More »