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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Act Update: Section 148 Compliance Period Revised to Three Months; Late Returns Not Valid Under Section 139.</h1> Section 148 of the Income-tax Act has been amended by the Finance Act, 2023. The amendment specifies that the period for compliance with a notice is now three months from the end of the month in which the notice is issued, with the possibility of an extension granted by the Assessing Officer upon application by the assessee. Additionally, a new proviso states that any income return submitted beyond the allowed period under this section will not be considered a return under section 139.
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