Return Filing Section

Return filed under section 92cd a modified return is to be filed for an assessment year relevant to a previous year to which an advance pricing agreement is entered in terms of section 92cc.
Return filing section. Section 139 of the income tax act 1961 deals with the different kinds of returns that can be filed in case the person or the entity in question has not filed tax returns before the expiry of the prescribed deadline. Find filing information for federal state local and indian tribal governments and for governmental liaisons. The site is very user friendly and updates are given timely.
Section 139 late filing of income tax returns. Nothing in section 6012 a of the internal revenue code of 1986 formerly i r c. 1954 shall be construed to require the filing of a return with respect to income taxes under subtitle a of such code by an individual whose only gross income for the taxable year is a grant of 1 000 received from a state which made such grants generally to residents of such state.
I had an issue of non credit of my advance tax for ay 2019 20 which got resolved thru e nivaran within time frame. Page last reviewed or updated. Under section 338 h 15 a combined deemed sale return combined return may be filed for all targets from a single selling consolidated group as defined in 1 338 h 10 1 b 3 that are acquired by the purchasing corporation on the same acquisition date and that otherwise would be required to file separate deemed sale returns.
Any person with a federal tax payment or return or other filing due on or after april 1 2020 and before july 15 2020 that is described in section iii a of the notice is eligible for relief under notice 2020 23. I am using this site for e filing of returns since last 6 years and find easy and timely processing of refund orders.