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:

Related articles

How to file ITR-1 AY 2024-25

ITR-1 AY 2024-25: Eligibility, Ineligibility, and Required Details Eligibility to...

What is Salary? How to determine Income from salary?

Section 17(1): Salary as per Section 17(1) ia Section 17(1)...

What is TCS (Tax Collected at Source)?

TCS (Tax Collected at Source) is a tax collection mechanism...

What is Slump Sale? Illustrations & case laws

Slump Sale: A slump sale is a mode of transferring...

Case Studies

TDS (Tax Deducted at Source)
Financial Management

Upcoming webinar