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The compliance process has changed — timelines or procedures may differ. The substantive law remains the same, but you should update your filing procedures for AY 2026-27 onwards.
Section 139 (1961 Act — governs AY 2026-27 returns), as amended by Finance Act 2026 s.5 (from 1 Mar 2026): Explanation 2 due dates — 31 July (others), 31 August (non-audit business/profession and qualifying partners), 31 October (companies, audit cases, qualifying partners), 30 November (transfer pricing). Belated return (139(4)) by 31 December 2026; revised return (139(5)) by 31 March 2027 (or before assessment completes, if earlier). Updated return (139(8A)) not re-checked.
Section 263 (2025 Act, as amended by Finance Act 2026; from Tax Year 2026-27): 263(1)(c) due-date table — 31 July / 31 August / 31 October / 30 November, subject to exact conditions. Belated return within 9 months from end of the tax year (263(4), retained); revised return within 12 months, or before assessment completes if earlier (263(5), amended).
139 → 263. For AY 2026-27 the old-Act dates were amended by Finance Act 2026 (non-audit business/profession: 31 Aug; revised: 31 Mar 2027). Under s.263 the revised window was amended to 12 months; the 9-month belated window was retained. Other sub-rules: not checked.
Compliance process, forms, or timelines changed; substantive rights/obligations unaffected.