ITR Filing Sections 139(1), 139(4), 139(5), and 119(2)(b)

CA Devesh Thakur

1. Section 139(1) – On or Before Due Date:

Explanation of Advance Tax

2. Section 139(4) – After Due Date:

3. Section 139(5) – Revised Return:

4. Section 119(2)(b) – After Condonation of Delay:

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