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Significance of return filed u/s. 148

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What's the significance of return filed in response to notice u/s. 148 ? is AO supposed to consider original return filed u/s 139 or the return filed u/s. 148 for assessment purposes?

suppose there's an income disclosure in 148 return which wasn't disclosed in 139 return, how will such income be dealt with?
Replies (1)
Obviously the new return will replace the old return and the new return will be considered as return filed u/s 139.


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