TaxTMI 
TaxTMI 
Amendment of section 139.
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....ing the previous year has any asset (including any financial interest in any entity) located outside India or signing authority in any account located outside India, shall furnish, on or before the due date, a return in respect of his income or loss for the previous year in such form and verified in such manner and setting forth such other particulars as may be prescribed.". (b) in Explanation 2....
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....income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed. It is proposed to amend the aforesaid sub-section by inserting a proviso after the third proviso so as to provide that a person, being a r....
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.... other law for the time being in force; or a working partner of a firm whose accounts are required to be audited under the Income-tax Act or under any other law for time being in force shall be the 30th day of September of the assessment year. Clause (aa) of the aforesaid Explanation provides that in the case of assessee which is a company, which is required to furnish a report from an accountant....