consequences of late filing of 15J, 15G and 15I forms before CIT
Chandrasekhar
(Querist) 19 March 2011
This query is : Resolved
Whether the belated submission of forms in 15J, 15G and 15I before the Commissioner of Income-Tax would attract the provisions of section 40(a)(ia) of the Act? What are the consequences of late filing of such forms before the CIT. Any case laws please.
soumitra basu
(Expert) 09 April 2011
Submission of this form has no relation with disallowance under section 40(1)(ia).