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<h1>Income Tax Amendment Extends Updated Return Filing Period from 24 to 48 Months Under Section 139(8A)</h1> The amendment to section 139(8A) of the Income-tax Act extends the time limit for filing updated returns from twenty-four months to forty-eight months. It introduces two new provisos: first, prohibiting the filing of updated returns where a show-cause notice under section 148A has been issued after thirty-six months from the end of the relevant assessment year; second, creating an exception to this prohibition where an order under section 148A(3) determines that issuing a notice under section 148 is not appropriate.