CA Finalyst
66 Points
Joined February 2012
For claiming the benefit under section 11(1) only declaration in Form 9A to be filed before the expiry of the time allowed under sub-section (1) of section 139 for furnishing the return of Income and return of Income may file after due date of ITR.
For claiming the benefit under section 11(2) declaration in Form 9A and ITR to be filed before the expiry of the time allowed under sub-section (1) of section 139 for furnishing the return of Income i.e. in simple words return and decleration to be filed before due date to claim exemption u/s 11(2).