Exemption u/s 54

This query is : Resolved 

09 December 2014 Can we claim exemption u/s 54 during scrutiny assessment. If we have not claimed in the original return......?

09 December 2014 no you can do after filing u/s 154
not in scrutiny process.

09 December 2014 Thanks Rupesh

during assessment, can we file revision application u/s 264


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