30 September 2013
if on the due date of return filing of income tax was holiday then what will be the consequence if return is file next succeeding day? whether it is consider 139(1)return or belated....
10 November 2013
Yes. it will be treated as belated. now the department is having special working counters and those are working if the last date is holiday also. and now the efilling system online you can file at any time there is no holiday problem