Provision of sec. 139(5) allowing revision of belated ITR not applicable with retrospective effect Ajay Sharma October 29, 2020 Ajay Sharma INCOME TAX : Substitution of sub-section (5) of section 139 vide Finance Act, 2016 which came into force from 1-4-2017 is prospective in nature from www.taxmann.com Latest Case Laws https://ift.tt/2HJpYY6 via IFTTT Tweet Share Share Share Share Sign up here with your email
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