Sec 139 (1) and sec 139(4) give different due dates. can, the return u/s 139(4) can be submitted before the expiry of one year after the relevant Assessment Year is over or before the completion of Assessment?
16 January 2010
as per section 139(4), person may furnish return of any previous year
( i) either at any time before the end of one year from the end of relevant assessment year (ii) or before the assessment is made, whichsoever is earlier
rgds/ CA Amitabh Gupta Indore ag_ind@rediffmail.com 09893276187
CAclubindia
