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Rectification is barred after the September return due date or annual return filing, whichever is:

AAlways on 30 June
BAlways on 31 March
CThe later of two
DThe earlier of two
Answer & Solution
Correct answer: D. The earlier of two
The proviso to section 39(9) cuts off rectification at the earlier of the September return due date and the actual annual return date.
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