Updated Return - Opportunity to file tax return even after prescribed time limit

With the Introduction of "Updated Return", tax department aimed to reduce the potential litigations that arise due to non filing of ITR or inaccurate ITR's. And, Helps the taxpayers to rectify the discrepancies in filed tax returns.

source https://www.caclubindia.com/articles/updated-return-opportunity-to-file-tax-return-even-after-prescribed-time-limit-47156.asp

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