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Section 12A(1)(ba) requires the return to be filed under which provision?

ASection 139(4A)
BSection 139(4B)
CSection 139(5)
DSection 139(9)
Answer & Solution
Correct answer: A. Section 139(4A)
Clause (ba) ties relief to filing the return in accordance with sub-section (4A) of section 139 within the allowed time.
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