Return filing deadline extended to 31st October and 'working' removed from Section 139(1) sub-clause explanation. Amendment to section 139(1), Explanation 2, clause (a): omit the word 'working' from sub-clause (iii) and substitute the deadline '30th day of September' with '31st day of October', thereby extending the prescribed cutoff in the filing explanation.
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 deadline extended to 31st October and 'working' removed from Section 139(1) sub-clause explanation.
Amendment to section 139(1), Explanation 2, clause (a): omit the word "working" from sub-clause (iii) and substitute the deadline "30th day of September" with "31st day of October", thereby extending the prescribed cutoff in the filing explanation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.