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Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Amendment of section 139. - Belated Return and Revised Return - ...


Section 139 Amendment: File Belated Tax Returns for Previous Years Before Assessment Year Ends or Assessment Completion.

March 1, 2016

Act Rules     Bill

Amendment of section 139. - Belated Return and Revised Return - Reference to Section 142(1) removed e.g. Any person who has not furnished a return within the time allowed to him under sub-section (1), may furnish the return for any previous year at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier

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