https://www.taxtmi.com/acts?id=32582 Section 39 is amended to substitute prescription-based timing-returns must be filed "in such form, manner and within such time as may be prescribed," remove the fixed monthly due-date, and allow the Government to notify classes of registered persons to furnish returns quarterly subject to conditions and safeguards; a matching proviso permits notified classes to pay tax by the return's due date; subsection (9) requires corrections in prescribed form and manner and ties the cut-off to the financial year to which details pertain. en-us Fri, 31 Aug 2018 11:58:34 +0530 Wed, 17 Sep 2025 13:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32582 Section 39 is amended to substitute prescription-based timing-returns must be filed "in such form, manner and within such time as may be prescribed," remove the fixed monthly due-date, and allow the Government to notify classes of registered persons to furnish returns quarterly subject to conditions and safeguards; a matching proviso permits notified classes to pay tax by the return's due date; subsection (9) requires corrections in prescribed form and manner and ties the cut-off to the financial year to which details pertain. Act-Rules F. Acts / Amendment Acts Fri, 31 Aug 2018 11:58:34 +0530 https://www.taxtmi.com/acts?id=32582