Return furnishing deadline clarified: section 10A requires compliance by the due date under section 139(1) and narrows cross references. Amendment aligns the timing provision to require compliance before the due date for furnishing the return under the primary return filing subsection, replacing prior language referencing multiple filing time allowances; it also narrows internal references by substituting general section wide phrases with terms limited to a specific subsection and its purposes.
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 furnishing deadline clarified: section 10A requires compliance by the due date under section 139(1) and narrows cross references.
Amendment aligns the timing provision to require compliance before the due date for furnishing the return under the primary return filing subsection, replacing prior language referencing multiple filing time allowances; it also narrows internal references by substituting general section wide phrases with terms limited to a specific subsection and its purposes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
