Any person who has not filed the return within the time allowed under section 139(1), 139(4) or within the time allowed under a notice issued by the Assessing Officer under section 142(1), may file a belated return u/s 139(4)

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Any person who has not filed the return within the time allowed under section 139(1), 139(4) or within the time allowed under a notice issued by the Assessing Officer under section 142(1), may file a belated return u/s 139(4)