Deemed non filing of nil tax returns: exceptions preserve returns filed on notice, partners, charitable claims, losses, refunds. Amendment fixes the filing deadline for loss returns by the thirty first day of July of the assessment year relevant to the previous year during which the loss was sustained and introduces a rule deeming returns that show total income below the taxable threshold to be never furnished, subject to exceptions for returns filed on notice, partner returns, charitable exemption claims, loss returns filed before the July deadline, political party returns under the special provision, and returns filed to support refund claims.