https://www.taxtmi.com/acts?id=53471 Furnishing of an updated return of income under section 263(6) must be made in Form ITR-UN, with verification in the manner specified in the form. The filing mode depends on the category of person: companies must furnish the return electronically under digital signature; persons whose accounts are required to be audited may use digital signature or electronic verification code; and other persons may also furnish the return electronically and later submit Form ITR-V verification. Electronic verification code is defined as a code generated for verifying the person furnishing the return. en-us Fri, 20 Mar 2026 18:19:11 +0530 Fri, 17 Apr 2026 12:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53471 Furnishing of an updated return of income under section 263(6) must be made in Form ITR-UN, with verification in the manner specified in the form. The filing mode depends on the category of person: companies must furnish the return electronically under digital signature; persons whose accounts are required to be audited may use digital signature or electronic verification code; and other persons may also furnish the return electronically and later submit Form ITR-V verification. Electronic verification code is defined as a code generated for verifying the person furnishing the return. Act-Rules Income Tax Fri, 20 Mar 2026 18:19:11 +0530 https://www.taxtmi.com/acts?id=53471