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of <h1>Annual income return rules: who must file, deadlines, electronic forms, audits, late revisions and defined exemptions</h1> Certain classes of persons must file annual income returns by prescribed due dates-companies, firms, audited persons, specified entities, trusts, investors, institutions, residents holding or benefiting from foreign assets, those claiming carry-forward losses, and others as prescribed. The Board may prescribe return forms, verification, electronic filing, and required particulars (including assets, accounts, audits and disclosures). Late, revised and updated returns are permitted within statutory time limits (with extended 48-month window for updates) but subject to exclusions and conditions. Defective returns may be rectified within set periods or treated as invalid. Specific exemptions and defined terms (beneficial owner, beneficiary, specified entity, specified laws) apply.
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