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of <h1>Finance Act 2021 amends Income-tax Act's section 139, revising return deadlines and adding exemptions for certain taxpayers.</h1> The Finance Act, 2021 amends section 139 of the Income-tax Act, introducing changes to subsections (1), (4), (5), and (9). In subsection (1), the amendment includes spouses of partners under section 5A in specific clauses. Subsections (4) and (5) are revised to change the timeframe for filing returns to three months prior to the end of the previous year. Subsection (9) adds a proviso allowing the Board to modify or exempt certain conditions for specific classes of assessees through official notifications. These amendments aim to refine tax filing procedures and accommodate specific taxpayer circumstances.
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