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| Name | Updated Return - Section 139(8A) of Income Tax Act 1961 - CA.Antony Sebastian |
| Video Uploader | Video From Tax In 5 Minutes |
| Upload Date | This Video Uploaded At 08-06-2022 13:57:34 |
| Video Discription | First Updated Return Filing Facility Is From Assessment Year 2020-21 Only – The updated return facility provisions are applicable w.e.f. 01.04.2022. Up to this date, the 24 months from the end of the assessment year have already been expired for returns of assessment year 2019-20 and all other earlier assessment years. Only for the returns of assessment year 2020-21, the time limit of 24 months is presently available on 01.04.22. Therefore, this facility will be first available for the returns of assessment year 2020-21. The updated return for this assessment year 2020-21 can be filed within 24 months from the end of the assessment year i.e., up to 31.03.2023. Similarly, presently time limit of 24 months from the end of the assessment year have also not expired for the assessment year 2021-22, so presently updated return can also be filed for this assessment year. The updated return for assessment year 2021-22 can be filed up to 31.03.2024 |
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