Mandatory return filing for business trusts applies regardless of income or loss, subject to condition-based due dates.

Business trusts are required to furnish returns for the relevant tax year under section 263(1)(a)(vi), read with section 263(1)(b), of the Income-tax Act, 2025, irrespective of income or loss. Due dates depend on applicable circumstances, including transfer-pricing reporting, audit requirements, business or professional income, or other cases. The framework also covers original, belated, revised and updated returns, along with prescribed return forms and particulars.

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