https://www.taxtmi.com/highlights?id=46355 Power to file Revised returns of income pursuant to the scheme of arrangement and amalgamation approved by the NCLT - scheme approved u/s 391 of the Companies Act gives statutory force to enable the assessee to file the revised returns of income beyond limitation u/s 139(5), Circular No. 9 of 2015 issued u/s 119(2)(b) is not applicable and it is not necessary to file revised returns electronically en-us Wed, 08 May 2019 07:25:13 +0530 Wed, 08 May 2019 07:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46355 Power to file Revised returns of income pursuant to the scheme of arrangement and amalgamation approved by the NCLT - scheme approved u/s 391 of the Companies Act gives statutory force to enable the assessee to file the revised returns of income beyond limitation u/s 139(5), Circular No. 9 of 2015 issued u/s 119(2)(b) is not applicable and it is not necessary to file revised returns electronically Highlights Income Tax Wed, 08 May 2019 07:25:13 +0530 https://www.taxtmi.com/highlights?id=46355