Non filing of audit report 10ccb

AY 2013-14 : FORM 10CCB was not submitted along with the income tax return for the said year. claim u/s 80 IA was made in the return. now a hearing is called for non filing of form 10 CCB. what is the impact of not filing the report? does the claim u/s 80 IA still applicable?
Replies (1)

The claim under 80IA is likely to be denied. Audit report filing is amandatory conditon for claiming 80IA deduction

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