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    <title>ITR- LAST OR DUE DATE SHOULD BE REVISED JUSTIFIABLY CONSIDERING SIZE OF ITR FORM AND INFORMATION AND DATA TO BE FILLED IN.</title>
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    <description>The note contends that a uniform ITR due date is unjustified because different return forms vary widely in length and data requirements, and small unorganised taxpayers who are not audit bound face disproportionate difficulty assembling third party documents and tax statements; therefore, filing deadlines should be calibrated to form complexity and practical documentary dependencies rather than a single calendar date.</description>
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      <title>ITR- LAST OR DUE DATE SHOULD BE REVISED JUSTIFIABLY CONSIDERING SIZE OF ITR FORM AND INFORMATION AND DATA TO BE FILLED IN.</title>
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      <description>The note contends that a uniform ITR due date is unjustified because different return forms vary widely in length and data requirements, and small unorganised taxpayers who are not audit bound face disproportionate difficulty assembling third party documents and tax statements; therefore, filing deadlines should be calibrated to form complexity and practical documentary dependencies rather than a single calendar date.</description>
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