Filing only after payment

This query is : Resolved 

31 March 2014 Filing of Income tax return can be made only after the payment of tax due - From which A.Y. is it applicable ? Can any one Please refer me the Section in Finance Act/Notification ?

01 April 2014 Section 139(9) with effect from 01.06.2013.

So before any return filed after this date self assessment tax with interest, if any, must be paid.

Finance bill 2013



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