mention the provisions of INCOME tax act regarding "belated return" of income.
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Quick Summary
This discussion clarifies the rules for filing a belated income tax return in the UK, referencing Section 139(4) of the Income Tax Act. It explains that a belated return can be filed any time before the end of the relevant assessment year or before the completion of the assessment, whichever comes first, if the original deadline was missed.
Section 139(4) Belated return: Any person who has not furnished a return within the time allowed to him under section 139(1)
may furnish the return for any previous year at any time -
(i) before the end of the relevant assessment year; or (ii) before the completion of the assessment,
whichever is earlier.