Disallowance of deduction

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?

Hi @emmy

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).