Self-reporting of tax bases

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....        (v) a political party;        (vi) any person who intends to carry forward the loss or any part thereof in accordance with the provisions of this Code;        (vii) any person who derives any income from special sources and is liable to pay income-tax thereon; and        (viii) any other person, if his gross total income from ordinary sources exceeds the threshold limit;     (b) in relation to dividend distributed, be the following:-        (i) a company resident in India; and        (ii) a mutual fund;    &nb....

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....e end of the relevant financial year or before the completion of the assessment, whichever is earlier. (7) A person may furnish the return for any financial year at any time before the expiry of twenty-one months from the end of the relevant financial year or before the completion of the assessment, whichever is earlier if -     (a) such person has not furnished a return by the due date; and     (b) no notice under sub-section (1) if section 151 or sub-section (1) of section 152 has been served on him. (8)  The Assessing Officer may, if he finds that the return has not been furnished by any person in the prescribed form and manner or does not contain the particulars, as required under sub-secti....

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.... not being resident in India Any person who holds a valid power of attorney from the company to do so (5)        (a) Company which is being wound court or otherwise; or (b) company where any person has been appointed as the receiver of any assets of the company Liquidator referred to in clause (g) of sub-section 1of section 170. (6) Company whose management has been taken over by the Central Government or any State Government under any law Principal officer of the company (7) Any other company (a) Managing director of the company, or (b)  any director of the company if there is no managing director or the managing director, for any unavoidable reason is not able to ....