Return filing deadline advanced and retroactive date restriction removed, altering income tax return submission procedures. Amendment to the Income tax Act modifies section 139 by substituting an earlier prescribed filing date in Explanation 2, clause (a) of sub section (1), and by omitting the phrase qualifying actions 'before the 1st day of April, 2008' from the Explanation to sub section (9), clause (c)(i), thereby advancing the statutory filing deadline and removing that transitional qualifier.
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Return filing deadline advanced and retroactive date restriction removed, altering income tax return submission procedures.
Amendment to the Income tax Act modifies section 139 by substituting an earlier prescribed filing date in Explanation 2, clause (a) of sub section (1), and by omitting the phrase qualifying actions "before the 1st day of April, 2008" from the Explanation to sub section (9), clause (c)(i), thereby advancing the statutory filing deadline and removing that transitional qualifier.
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