https://www.taxtmi.com/acts?id=51792 Filing of return of income is required for specified categories of persons, including companies, firms, persons above the taxable threshold, specified entities, trusts, funds, loss claimants, and residents holding foreign assets or foreign account authority. The provision prescribes different due dates, empowers the Board to require prescribed forms, electronic filing, supporting documents and additional particulars, permits exempting classes from filing, and allows belated, revised, and updated returns within specified time limits, subject to multiple exclusions and conditions. It also treats non-conforming returns as defective, invalid, or condonable, and defines beneficial owner, beneficiary, specified entity, and specified laws. en-us Thu, 14 Aug 2025 12:14:12 +0530 Wed, 01 Apr 2026 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51792 Filing of return of income is required for specified categories of persons, including companies, firms, persons above the taxable threshold, specified entities, trusts, funds, loss claimants, and residents holding foreign assets or foreign account authority. The provision prescribes different due dates, empowers the Board to require prescribed forms, electronic filing, supporting documents and additional particulars, permits exempting classes from filing, and allows belated, revised, and updated returns within specified time limits, subject to multiple exclusions and conditions. It also treats non-conforming returns as defective, invalid, or condonable, and defines beneficial owner, beneficiary, specified entity, and specified laws. Act-Rules Income Tax Thu, 14 Aug 2025 12:14:12 +0530 https://www.taxtmi.com/acts?id=51792