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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Bill 2021: Extended Tax Return Deadlines for Partners, Revised Filing Timelines, and Relaxed Defective Return Rules.</h1> The Finance Bill, 2021 proposes amendments to Section 139 of the Income Tax Act, extending the due date for filing original returns for partners and spouses under Section 5A to October 31, and for partners involved in international transactions to November 30. The timeline for filing belated or revised returns is reduced by three months due to technological advancements. Additionally, the bill addresses difficulties with defective returns by allowing the Board to relax conditions for certain classes of assessees. These changes aim to streamline the filing process and will be effective from April 1, 2021, applicable to the assessment year 2021-22 onwards.
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