Budget 2022: Promoting Voluntary Tax Compliance and Reducing Litigation

Last updated: 02 February 2022


Provisions for filing of updated return Section 139 of the Act is related to the provisions for filing of Income Tax Return by taxpayers. 2. Sub-section (1) of section 139 of the Act casts responsibility on the taxpayer to furnish a return within a definite time period or up to a particular da

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