Which section governs a belated income-tax return?
ASection 139(1)
BSection 139(4)
CSection 139(5)
DSection 139(9)
Answer & Solution
Correct answer: B. Section 139(4)
A return not filed by the due date may be filed as a belated return under section 139(4).
Keep practising Taxation of Companies
Browse all Taxation of Companies questions for CA Final, or explore more Taxation topics.
Related questions
Which section imposes a late fee for delay in filing the return?Under-reported income attracts a penalty of what share of tax under section 270A?A defective return must be rectified within how many days of notification?A revised return to correct an omission is filed under which section?Cumulatively, what share of advance tax must be paid by 15 December?What is the rate of health and education cess levied on the tax of a company in India?Income tax is generally computed as tax rate multiplied by what?Which body administers the Income Tax Department in India?