CHAPTER XV — RETURN OF INCOME INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 s. 263 — Return of income s. 139 s. 263(5) — Updated return (4 years) s. 139(8A) s. 264 — PAN / Aadhaar linkage ss. 139A, 139AA s. 268 — Defective return s. 139(9) s. 269 — Verification s. 140 s. 270 — Self-assessment s. 140A…
ITA 2025 regimeAct — chapter commentaryVolume XV1 min read
ITA 2025 — Chapter XV commentary (Vol XV)
Chapter XV
CHAPTER XV — RETURN OF INCOME
Chapter XV — At a Glance
INCOME-TAX ACT, 2025
INCOME-TAX ACT, 1961
s. 263 — Return of income
s. 139
s. 263(5) — Updated return (4 years)
s. 139(8A)
s. 264 — PAN / Aadhaar linkage
ss. 139A, 139AA
s. 268 — Defective return
s. 139(9)
s. 269 — Verification
s. 140
s. 270 — Self-assessment
s. 140A
s. 271 — Updated return tax
s. 140B
Practitioner notes