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🚀 New: Section-Wise Filter ✕

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          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.

          <h1>Return filing deadlines adjusted: spouses under the spouse rule and partners face new due dates; revision and belated windows shortened.</h1> Amendments to section 139 adjust return filing and revision deadlines: spouses of partners governed by the spouse rule and partners subject to transfer pricing reporting receive later due dates; belated returns and revisions are limited to within three months before the end of the assessment year or before completion of assessment; and the Board may, by notification, exempt or modify Explanation conditions for specified classes of assessees.

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