Return filing timing revised to require earlier submission; Board empowered to exempt or modify specified filing conditions. Amendments expand the Explanation to include spouses of partners where spouse applicability rules apply and treat partners and such spouses as assessees; ... Summary
Return filing timing revised to require earlier submission; Board empowered to exempt or modify specified filing conditions.
Amendments expand the Explanation to include spouses of partners where spouse applicability rules apply and treat partners and such spouses as assessees; they advance return-filing deadlines by substituting timing language to require filing earlier than previously prescribed, and add a proviso empowering the Board to notify exemptions or modifications to the conditions specified in the Explanation.
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