https://www.taxtmi.com/acts?id=50792 The substituted section permits filing an original or revised return after the prescribed time where a return was not filed or contained an omission or wrong statement, allowing such filing at any time before the expiry of one year from the end of the relevant assessment year or before completion of the assessment, whichever is earlier; transitional provisos permit extended cut-off dates for returns relating to assessment years commencing on the first day of April, 1987 or earlier and for the assessment year commencing on the first day of April, 1988, subject to assessment completion. en-us Tue, 15 Apr 2025 11:11:10 +0530 Tue, 15 Apr 2025 11:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50792 The substituted section permits filing an original or revised return after the prescribed time where a return was not filed or contained an omission or wrong statement, allowing such filing at any time before the expiry of one year from the end of the relevant assessment year or before completion of the assessment, whichever is earlier; transitional provisos permit extended cut-off dates for returns relating to assessment years commencing on the first day of April, 1987 or earlier and for the assessment year commencing on the first day of April, 1988, subject to assessment completion. Act-Rules F. Acts / Amendment Acts Tue, 15 Apr 2025 11:11:10 +0530 https://www.taxtmi.com/acts?id=50792