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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Return of income filing rules, due dates, updated returns, and defect cure conditions under the tax law.</h1> Filing of return of income is required for specified categories of persons, including companies, firms, persons above the taxable threshold, specified entities, trusts, funds, loss claimants, and residents holding foreign assets or foreign account authority. The provision prescribes different due dates, empowers the Board to require prescribed forms, electronic filing, supporting documents and additional particulars, permits exempting classes from filing, and allows belated, revised, and updated returns within specified time limits, subject to multiple exclusions and conditions. It also treats non-conforming returns as defective, invalid, or condonable, and defines beneficial owner, beneficiary, specified entity, and specified laws.

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