If Due Date to File Return is Holiday, You Do’t Loss Carry Forward of Loss if Filed Return Next Day !

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The due date of filing return is fixed under section 139 of the Income Tax Act .It is 30th September for people required get accounts audited and for Individuals and HUF & AOP , 31st july is the due date.  But that due date can a holiday. So, if you file tax return next working day to the last date which was a holiday , the question hovers the mind of a tax payer is whether carry forward of losses are allowed  or whether the assessee will be allowed to revise the return u/s 139(5) , which is otherwise not allowed in case of late return.
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