[aaykarbhavan] Sec. 54F stipulates deposit of unutilized sum within due date specified under sec. 139(1) and not sec. 139(4)

Sec. 54F stipulates deposit of unutilized sum within due date specified under sec. 139(1) and not sec. 139(4)

June 2, 2014[2014] 45 taxmann.com 153 (Cochin - Trib.)

IT : 'Due date' mentioned under section 54F is due date for filing return under section 139(1) and not under section 139(4)

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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