18 October 2012
Resp Sir, My one of client has not claimed tax holiday u/s 80 IA, now he wants to avail the same from retrospective effects, can any one guide me how i can help to my client.
18 October 2012
No there is no provision of claiming the Deduction from retrospective effect, you can claim that for the balance year and you can revise the return for the As. Y. 2011-12 and 2012-13 and can claim the same.
CAclubindia
