The taxpayer must submit the relevant Form No.10BA to claim the deduction under Section 80GG of the Act.
The Income Tax Appellate Tribunal ( ITAT ) in Bangalore has ruled that submission of Income Tax Form No. 10BA is mandatory for claiming deductions under Section 80GG of the Income Tax Act, 1961. However, the assessee failed to comply with this requirement. As a result, the ITAT directed the Assessing Officer (AO) to allow…
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