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Revised return

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25 April 2013 Can an assessee withdraw its claim of deduction u/s.80IA by filling a revised return of income and claim the same in subsequent years but there was not any omission or wrong statement in the claim made by the assessee.
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CA Krunal

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CA Krunal (Expert)
25 April 2013 Technically you can not as this is not mistake apparent on record.

However you should opt for the same, may be you can justify claiming of 80IA beneifit was mistake.

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