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of <h1>Mandatory income-tax return filing rules under Section 139: deadlines, audited filers, revisions, updated returns, defects, and exemptions</h1> Every person falling within specified categories must file an income-tax return by prescribed due dates, with companies, audited persons and certain others obliged to file regardless of income. The Board may prescribe forms, verification, electronic filing and additional particulars to be disclosed. Late filing is permitted within nine months or before assessment; revisions allowed within the same period. Updated returns may be furnished within 48 months subject to extensive exclusions (including pending assessments, prosecutions, searches, surveys, information received under international agreements, or where tax liability would decrease or refunds increase). Returns may be declared defective and cured within time; certain classes may be exempted. Definitions and covered entities are specified.
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