https://www.taxtmi.com/acts?id=50667 Amendment substitutes the primary filing obligation and redefines the due date, prescribing distinct cut-offs by class of assessee and removing the prior notice-triggered filing provision; it creates a one-year outer limitation (two years for specified earlier assessment years) for belated and revised returns, extends filing obligations to certain persons, trusts or institutions by reference to their income computed without a specified exemption, and adjusts cross-references and provisos accordingly. en-us Mon, 14 Apr 2025 17:35:58 +0530 Mon, 14 Apr 2025 17:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50667 Amendment substitutes the primary filing obligation and redefines the due date, prescribing distinct cut-offs by class of assessee and removing the prior notice-triggered filing provision; it creates a one-year outer limitation (two years for specified earlier assessment years) for belated and revised returns, extends filing obligations to certain persons, trusts or institutions by reference to their income computed without a specified exemption, and adjusts cross-references and provisos accordingly. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 17:35:58 +0530 https://www.taxtmi.com/acts?id=50667