Income Tax The time limit of reckoning for section 54 is to be read as 139(4) and not as 139(1) as section 139(4) is also a sub-set of section 139(1). April 8, 2021 1 Comment The time limit of reckoning for section 54 is to be read as 139(4) and not as 139(1) as section 139(4) is also a sub-set of section 139(1). Short Overview Where assessee was co-owner of property which she sold ... Read More
