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).
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The time limit of reckoning for section 54 is to be read as 139(4) and not as 139(1) as section…
section 54 & late deposit
 and not as 139(1) as section 139(4) is also a sub-set of section 139(1).){kind=link}
 and not as 139(1) as section 139(4) is also a sub-set of section 139(1).&description=&image=https://thetaxtalk.com/wp-content/uploads/2021/04/Untitled-816-min.png){kind=link}