https://www.taxtmi.com/acts?id=20451 The amendment expands the filing obligation in sub section (1) to include persons with income under clause (38) of section 10 whose income exceeds the non taxable threshold, adds a reference to sub section (2) of section 73A for carry forward claims, substitutes sub section (4) to permit belated returns before the end of the relevant assessment year or completion of assessment, substitutes sub section (5) to permit revised returns within one year from the end of the relevant assessment year or before completion of assessment, and omits clause (aa) of the Explanation to sub section (9) so non payment of self assessment tax at filing does not automatically make a return defective. en-us Mon, 29 Feb 2016 16:54:13 +0530 Mon, 29 Feb 2016 16:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20451 The amendment expands the filing obligation in sub section (1) to include persons with income under clause (38) of section 10 whose income exceeds the non taxable threshold, adds a reference to sub section (2) of section 73A for carry forward claims, substitutes sub section (4) to permit belated returns before the end of the relevant assessment year or completion of assessment, substitutes sub section (5) to permit revised returns within one year from the end of the relevant assessment year or before completion of assessment, and omits clause (aa) of the Explanation to sub section (9) so non payment of self assessment tax at filing does not automatically make a return defective. Act-Rules Bills Mon, 29 Feb 2016 16:54:13 +0530 https://www.taxtmi.com/acts?id=20451