Amendment to section 153 clarifies that the statutory deadline, not actual submission date, determines furnishing obligations.

Amendment clarifies the temporal reference in the Explanation to section 153 of the Income tax Act by substituting wording so that the operative trigger is the last date on which the assessee is required to furnish rather than the date on which the assessee actually furnishes; the substitution applies prospectively to Explanation 1, clause (iii).

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