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<h1>Section 139 Amendment: Mandatory Tax Filing for Companies, High-Income Individuals, and Specific Asset Holders by Due Dates</h1> Section 139 of the Income-tax Act is amended to require that every company and individuals with income exceeding the non-taxable limit must file a return by the due date. Individuals not ordinarily required to file must do so if they meet certain conditions, such as owning significant property, a motor vehicle, a telephone, incurring foreign travel expenses, holding a credit card, or being a club member with a high entrance fee. The due date varies: October 31 for companies and audited individuals, and July 31 for others. The amendment clarifies terms like 'motor vehicle' and 'foreign travel.'