https://www.taxtmi.com/acts?id=53173 The amendment replaces the definition of due date with a Table prescribing staggered filing deadlines for different taxpayer classes in the financial year following the tax year. It extends the window for filing a revised return to twelve months from the end of the relevant tax year (or before assessment completion). It also permits updated returns to be filed to reduce a loss where a timely return of loss was filed and to be filed in response to a specified notice, precluding alternative compliance methods. en-us Sun, 01 Feb 2026 15:22:33 +0530 Sun, 01 Feb 2026 15:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53173 The amendment replaces the definition of due date with a Table prescribing staggered filing deadlines for different taxpayer classes in the financial year following the tax year. It extends the window for filing a revised return to twelve months from the end of the relevant tax year (or before assessment completion). It also permits updated returns to be filed to reduce a loss where a timely return of loss was filed and to be filed in response to a specified notice, precluding alternative compliance methods. Act-Rules Bills Sun, 01 Feb 2026 15:22:33 +0530 https://www.taxtmi.com/acts?id=53173