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Home Acts & Rules Bills Bills Income Tax Bill, 2025 Part B = Filing of return of income and processing Chapters List This

Filing of return of income and processing - Income Tax Bill, 2025
Chapter: XV
RETURN OF INCOME
Part: B
Filing of return of income and processing
Clause 263 : Return of income.

       Clause 263 of the Bill provides for obligation of persons to file return of income and timelines for filing of return of inco....
Clause 264 : Scheme for submission of returns through tax return preparers.

       Clause 264 of the Bill seeks to provide for scheme for submission of return through Tax Return Preparer.....
Clause 265 : Return by whom to be verified.

       Clause 265 of the Bill seeks to provide for verification of returns of income by assessee and the persons competent to verify....
Clause 266 : Self-assessment.

       Clause 266 of the Bill provides for payment of tax together with interest and fee while filing return of income.....
Clause 267 : Tax on updated return.

       Clause 267 of the Bill provides for payment of self-assessment tax on updated return along with the interest and fee payable.....
 

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