Late filing of form 10E is not considered for the claim u/s. 89(1) of the act. As per rules, the form need to be file on or before the due date of filing ITR u/s. 139(1) of the act.
That is what I have clarified. CPC will not consider form 10E, with belated return, when the form 10E is filed after 31.07.2022.
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