In my ITR I claimed deduction u/s 80RRB which is later disallowed by ITD in notice under section 143(1)(a)(iv). What might be the reason?
It might be the case that you filed Income Tax Return after the due date prescribed u/s 139(1). Thus in such case you cannot claim certain specified deductions (Sec10AA and Sec 80H to Sec 80RRB under chapter VI-A). Since, you have claimed such deductions, the tax department has issued a notice u/s 143(1)(a)(v).