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Chapter 19- Final Tax & Final Tax Return

Question 1- Page 167


a.
b.
c.
d.
e.

For tax withheld or deemed to be withheld for every month, within 25 days of the end of the month.
Within the deadline as specified in Sec. 96 (1)
Within the due date as specified in the Assessment Order issued u/s 102
Within the due date as specified in the Assessment Order issued u/s 102
Refer Page 162 of the book.

Question 2- Page 167


Refer Page 166 of the Book (heading: Time Limit to File Income Tax Return and Extension of Submission
Deadline)
Question 3- Page 167
Write the provisions of Sec. 4 (3) of the Act; refer Page 166 of the book.
Question 4- Page 167
The due date of filing tax return as per Sec. 96 (1) is within three months from the end of Fiscal Year. As
per Sec. 57 (3), in case of change in control the entity shall treat a Year as two separate Income years,
one beginning from Shrawan 1 to date of change of control and the other from the date of change of
control to Ashad end of next year. As such, the income year ends on the date of change in control.
Hence, the person shall submit tax return within 3 months from 2068.11.10 in case of failure to extend
deadline as per Sec. 98.
Similarly the amended assessment shall be completed within 4 years from the due date of filing tax return
i.e. four years from 2069.2.10.