FTC cannot be denied if Assessee file return within extended due date with Form No. 67

Swaroopa Simhadri Vs ITO (ITAT Hyderabad)

it is a fact that the assessee filed the return of income on 27/07/2020 whereas originally, the due date for furnishing the return of income for the assessment year 2019-20 under section 139 of the Act was 31/08/2019, but vide notification No. 35/2020/F.No. 370142/23/2020-TPL

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