12 December 2013
Dear Sir, I received intimation u/s.143(1) by mail for the A.Y.2012-13. In that Asst.year I have claimed u/s.80IA deduction @30%, but in the intimation they have not taken the claim.
At the same time I was filed my return 7 days delay due to pay huge tax in that asst.year
In the above issue How may i know whether the delay filing is the only reason for the dis allowance or any another reason caused for the dis allowance.
12 December 2013
Please refer Section 80AC. . It requires that return should be filed on or before the due date. . This is the only reason for denial of exemption. .