Amendment to Return Filing Deadlines extends belated and revised return windows and revises due date categories and scope.

Amendment substitutes the primary filing obligation and redefines the due date, prescribing distinct cut-offs by class of assessee and removing the prior notice-triggered filing provision; it creates a one-year outer limitation (two years for specified earlier assessment years) for belated and revised returns, extends filing obligations to certain persons, trusts or institutions by reference to their income computed without a specified exemption, and adjusts cross-references and provisos accordingly.

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