https://www.taxtmi.com/acts?id=39407 Amendments to section 139 adjust return filing and revision deadlines: spouses of partners governed by the spouse rule and partners subject to transfer pricing reporting receive later due dates; belated returns and revisions are limited to within three months before the end of the assessment year or before completion of assessment; and the Board may, by notification, exempt or modify Explanation conditions for specified classes of assessees. en-us Mon, 01 Feb 2021 19:53:06 +0530 Thu, 04 Feb 2021 14:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39407 Amendments to section 139 adjust return filing and revision deadlines: spouses of partners governed by the spouse rule and partners subject to transfer pricing reporting receive later due dates; belated returns and revisions are limited to within three months before the end of the assessment year or before completion of assessment; and the Board may, by notification, exempt or modify Explanation conditions for specified classes of assessees. Act-Rules Bills Mon, 01 Feb 2021 19:53:06 +0530 https://www.taxtmi.com/acts?id=39407