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Areas of Expertise
When you file an income tax return: If the department requires further clarification or additional details about your return to complete your assessment, they can issue a notice under Section 142(1).
When you haven't filed an income tax return: If you haven't filed your return by the deadline, a notice u/s 142(1) acts as a reminder and asks you to submit the necessary information in a specific format.
Updates
Extension for Form 10A & 10AB: The Central Board of Direct Taxes (CBDT) extended the deadline to file Form 10A and 10AB (for certain applicants) to 30 June, 2024.
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