I wanted to know whether the assessee is eligible to claim deduction u/s 80c and 80d if he has filed a belated return for A.Y 2013-14.
Assessee had filed the belated return showing tax payable of Rs. 240 and now he has received notice U/s sec 139(9), requiring him to pay the taxes and correct the return in response to defective notice.
P.S: Please note that he has a business income of Rs. 2,57,935. TDS is Rs. 1,375.