https://www.taxtmi.com/acts?id=53780 Amendment of section 139 revises the due dates for returns under sub-section (1), permits revised returns where omissions or statements are discovered, and modifies the updated return regime under sub-section (8A). The substituted Explanation 2 prescribes different due dates based on assessee category, audit status, and applicability of section 92E. Revised returns may be filed subject to section 234-I before the end of the relevant assessment year or completion of assessment, whichever is earlier. Updated returns are further adjusted for loss-reduction cases and for returns furnished in response to a notice under section 148. en-us Tue, 31 Mar 2026 15:14:42 +0530 Tue, 31 Mar 2026 15:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53780 Amendment of section 139 revises the due dates for returns under sub-section (1), permits revised returns where omissions or statements are discovered, and modifies the updated return regime under sub-section (8A). The substituted Explanation 2 prescribes different due dates based on assessee category, audit status, and applicability of section 92E. Revised returns may be filed subject to section 234-I before the end of the relevant assessment year or completion of assessment, whichever is earlier. Updated returns are further adjusted for loss-reduction cases and for returns furnished in response to a notice under section 148. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:14:42 +0530 https://www.taxtmi.com/acts?id=53780