Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Income Tax Return Filing Simplified: Extended Deadlines, Revised Returns, and Flexible Submission Rules Under Section 139</h1> The amendment modifies section 139 of the Income-tax Act, 1961, primarily focusing on income tax return filing requirements. Key changes include specifying due dates for return submission based on assessee type, allowing late returns within one or two years from the assessment year end, permitting revised returns, and introducing provisions for specific entities like trusts and institutions. The amendment aims to provide clarity and flexibility in income tax return filing procedures.