Section 80P Deduction Cannot Be Denied Via Section 143(1) Adjustment For Belated Returns Prior To AY 2021-22
Section 80P Deduction Cannot Be Denied Via Section 143(1) Adjustment For Belated Returns Prior To AY 2021-22 Issues Section 80P / Section 143(1)(a)(v) Adjustment (AY 2019-20): Whether a Section 80P deduction claimed in a belated return filed after the Section 139(1) due date could be disallowed by way of summary adjustment under Section 143(1)(a)(v) for… Read More »

