if belated return is filed by trust, exemption u/s 11 & 12 will not be allowed?
can somebody clear this doubt?
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Exemption to trust u/s 11 & 12
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As per finance Act 2017 , from 1-4-2018 , section 12 A has been amended and inserted new clause 12(1)(ba) , as per the clause return of income should filed with in the time limit as per section 139 of the income tax Act. , please refer and confirm.
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