My company has been incorporated on Feb. 15,2012.My first balance shet is for the period of Feb 16,2012 to March 31,2013.Which will be the first Assessment Year for filling I.T Return.......Give section reference with your answers.
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As per section 2(9) of the Income Tax Act,1961,the first assessment year will be 2012-13,relevant to the previous year 2011-12,beginning on or after 1st April 2011 and ending on 31st March 2012
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