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Provisions expressly mentioned in the judgment/order text.
The Corrigendum to Notification No. 02 of 2024, issued by the Directorate of Systems under the Ministry of Finance, Government of India, addresses a clarification regarding the time limit for verification of Income Tax Returns (ITRs) after uploading. - Paragraph 5 of the original notification is amended to specify that returns must be verified within 30 days from the date of uploading or until the due date for furnishing the return of income as per the Income-tax Act, 1961—whichever is later. Failure to verify within this timeframe will result in the return being treated as invalid.
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