ЁЯСНЁЯСНЁЯСНЁЯСНЁЯСНClaim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC

Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC
https://www.taxscan.in/claim-of-deduction-u-s-80p-of-income-tax-act-is-conditional-on-filing-return-within-due-date-kerala-hc/272064/
The Kerala High Court has held that the pre-condition for claiming the deduction under Section 80Pof the Income Tax Act.

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