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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available


2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
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<h1>New 'Discard' Option for Income Tax Returns Available from AY 2023-24, Deadline December 31 Under Sections 139(1), 139(4), 139(5).</h1> The 'Discard' option for Income Tax Returns (ITR) is available from Assessment Year (AY) 2023-24 onwards. Taxpayers can utilize this option only until the specified deadline for filing ITR under sections 139(1), 139(4), or 139(5), which is currently set for December 31st of the respective assessment year. This option is not applicable for ITRs filed for AY 2022-23.