Return of income obligations require prescribed filings, electronic particulars and limited updated return windows subject to exclusions. Persons in specified categories must file a return of income by prescribed due dates; the Board may prescribe electronic filing forms and required particulars including exempt income, specified assets, bank and credit card details, audit reports and business particulars. Belated and revised returns are allowed within nine months after the tax year-end or before assessment; updated returns may be filed within forty-eight months subject to exclusions where updated returns would reduce tax liability, increase refunds, relate to losses, duplicate prior updates, or where certain investigations, prosecutions or information exchanges are pending. Defective returns may be rectified within a limited period or treated as invalid.