https://www.taxtmi.com/acts?id=3285 Section 139 requires specified assessees, including companies, firms, and other persons crossing the taxable threshold or meeting prescribed conditions, to furnish returns of income or loss by the due date in the prescribed form and manner. It also provides special filing obligations for persons with foreign assets, charitable and exempt institutions, political parties, business trusts, and investment funds, while laying down the due dates, treatment of defective and revised returns, interest for delay, and the updated return mechanism subject to statutory restrictions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 16:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3285 Section 139 requires specified assessees, including companies, firms, and other persons crossing the taxable threshold or meeting prescribed conditions, to furnish returns of income or loss by the due date in the prescribed form and manner. It also provides special filing obligations for persons with foreign assets, charitable and exempt institutions, political parties, business trusts, and investment funds, while laying down the due dates, treatment of defective and revised returns, interest for delay, and the updated return mechanism subject to statutory restrictions. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3285