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of <h1>Finance Bill 2020 amends Income-tax Act, redefining 'specified date' in Section 92F for returns due under Section 139(1).</h1> Clause 45 of the Finance Bill, 2020 amends section 92F of the Income-tax Act, specifically redefining 'specified date' in clause (iv). The amendment changes the definition to mean one month prior to the due date for filing the income tax return under section 139(1) for the relevant assessment year. This modification is effective from April 1, 2020, and applies to the assessment year 2020-2021 and onwards. The amendment is relevant to the computation of the arm's length price and other related terms.
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