Amendment of section 263.

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....he persons mentioned in column B of the Table below, subject to conditions as mentioned in column C of the said Table, shall be the due date of the financial year succeeding the relevant tax year as mentioned in column D thereof: TABLE Sl.No. Person Conditions Due date A B C D 1. Assessee, including the partners of the firm or the spouse of such partner (if section....

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....or the spouse of such partner (if section 10 applies to such spouse). Where the provisions of section 172 do not apply. 31st August. 4. Any other assessee.   31st July.'; (b) for sub-section (5), the following sub-section shall be substituted, namely:-- "(5) If any person, having furnished a return under sub-section (1) or (4), discovers any omission or any....

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....son for the relevant tax year in pursuance of a notice issued under section 280 within such period as specified in the said notice and in such a case, the assessee shall be precluded from filing return in pursuance of the said notice in any other manner;"; (ii) in clause (c),-- (A) in sub-clause (i), after the words "tax year", the words, brackets, figures and letter "except in a....