20% Rule Followed from which month?

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From which month return this rule is followed ?1) September month return which was filed on 20 October.
2 October month return which will be filed on 20nov.
3) Or Do We have to see the both ?

pls clearify me in this respect.
Replies (1)
You just follow the rule from October-19 transactions as it file on or before 20th November 19...

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