Return filing deadlines adjusted: spouses under the spouse rule and partners face new due dates; revision and belated windows shortened. 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.
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 adjusted: spouses under the spouse rule and partners face new due dates; revision and belated windows shortened.
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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