Return timelines: belated and revised return windows adjusted to end of relevant assessment year or before assessment completion.

Amendments broaden an exemption cross-reference to include an alternate provision, add a cross-reference to the provision governing certain investments, substitute subsections to allow belated returns to be furnished before the end of the relevant assessment year or before completion of assessment, permit revised returns to be filed within one year from the end of the relevant assessment year or before completion of assessment, and omit a specified explanatory clause in the subsection on assessment.

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