08 April 2012
can Deductions under Section 80C be claimed even if return is filed after due date? and also if a family pensioner is entitled to claim deduction under15000/- under U/S.57(iia). and 2.if she is entitled to claim deduction under Relief U/S 89 as well?
09 April 2012
Yes you can claim the deduction even your time limit as prescribed u/s 139(1) has expired but you can file your return u/s 139(4) or in response to notice u/s 148 or 142(1). Your eligibility cannot be taken away from you and you are free to claim the same but for the same you must have proper supporting document so that whenever it is required you can place the same and the ITO cannot refuse to allow the same on the Plea that you have filed your return very late.
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