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Self-assessment tax under Section 140A must be paid before:
AIssue of demand notice
BIssue of 143(1) intimation
CFiling the return
DCompletion of assessment
Answer & Solution
Correct answer: C. Filing the return
1. Section 140A: assessee computes self-assessment tax (after TDS/TCS/advance tax) with interest.
2. Tax with interest MUST be paid before furnishing return.
3. Proof with return. Failure → return invalid/defective under 139(9).
_Source: ICAI BoS CA Final Paper 7, Ch 15 "Assessment Procedure"_
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