Return filing deadlines: companies with transfer-pricing reports face a later filing date; government may exempt classes from filing returns. Amendments to section 139: companies required to furnish the section 92E report have a later due date for filing returns; the Central Government may, by notification, exempt classes of persons from the obligation to furnish returns subject to conditions; and the return-filing requirement is extended to specified bodies, authorities, Boards, Trusts, Commissions and infrastructure debt funds where their income exceeds the non-taxable threshold.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return filing deadlines: companies with transfer-pricing reports face a later filing date; government may exempt classes from filing returns.
Amendments to section 139: companies required to furnish the section 92E report have a later due date for filing returns; the Central Government may, by notification, exempt classes of persons from the obligation to furnish returns subject to conditions; and the return-filing requirement is extended to specified bodies, authorities, Boards, Trusts, Commissions and infrastructure debt funds where their income exceeds the non-taxable threshold.
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