Filing of Indian Income Tax Updated Return (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹236 (20% off MRP ₹295). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹236 · 20% off
- Course
- Practice
- Subject
- Income Tax
Filing of Indian Income Tax Updated Return (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
A practical reference on filing an updated return under Section 139(8A) of the Income Tax Act, 1961, covering who can file one, by when, and how much extra tax it costs. It sets out the law alongside procedural guidance and worked illustrations.
At a glance
| Author | Ram Dutt Sharma |
| Subject | Updated return under Section 139(8A), Income Tax Act, 1961 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- The concept and legislative background of Section 139(8A), with the persons eligible to file and the time limits that apply
- Step-by-step procedure for filing an updated return, and the forms and formats to use
- Computation of the additional tax, interest and fees payable
- Restrictions and the cases where an updated return cannot be filed
- How updated returns sit alongside revised and belated returns, and how they interact with assessment
- CBDT notifications, circulars and clarifications, plus checklists, compliance tips and the consequences of incorrect or non-filing
Who should buy this
- Tax practitioners and chartered accountants advising on missed or under-reported income
- Corporates regularising past return positions
- Individual taxpayers considering an updated return
Publisher's description
This edition of Filing of Indian Income Tax Updated Return (Under Section 139(8A) of the Income Tax Act, 1961), authored by Ram Dutt Sharma, serves as a comprehensive and practical reference for understanding and complying with the provisions relating to the filing of updated returns under Indian tax law. It incorporates the latest legal provisions, procedural requirements, and relevant CBDT guidelines to help taxpayers and professionals navigate this new compliance mechanism effectively.
The book presents the law as it stands—alongside procedural guidance and practical illustrations—making it an ideal resource for practitioners, corporates, and individual taxpayers. It explains the legislative intent behind Section 139(8A), eligibility conditions, timelines, forms, and the computation of additional tax payable, ensuring complete clarity for real-world application.
The content covers the full scope of updated return provisions, including:
• Concept and legislative background of Section 139(8A)
• Persons eligible to file an updated return and time limits applicable
• Detailed step-by-step procedure for filing updated returns
• Computation of additional tax, interest, and fees
• Restrictions and ineligible cases for filing updated returns
• Treatment of revised and belated returns in relation to updated returns
• Forms and formats applicable for filing
• Practical illustrations, checklists, and compliance tips
• CBDT notifications, circulars, and clarifications relevant to updated returns
• Legal consequences and penalties for incorrect or non-filing
• Interaction with assessment, reassessment, and appeal provisions
This edition is particularly suitable for:
• Chartered accountants, tax practitioners, and legal consultants advising on income tax compliance
• Corporate tax and finance teams ensuring timely and correct filing of updated returns
• Law students and academicians studying recent developments in Indian tax law
• Taxpayers seeking a clear and reliable guide to fulfill their compliance obligations
Whether used in professional practice, corporate compliance, or academic study, this book offers an authoritative and up-to-date guide to understanding and implementing the provisions of updated returns under Section 139(8A) of the Income Tax Act, 1961.
Frequently asked questions
What is Filing of Indian Income Tax Updated Return (Soft Copy)?+
A practical reference on filing an updated return under Section 139(8A) of the Income Tax Act, 1961, covering who can file one, by when, and how much extra tax it costs. It sets out the law alongside procedural guidance and worked illustrations. At a glance Author Ram Dutt Sharma
How much does Filing of Indian Income Tax Updated Return (Soft Copy) cost?+
Filing of Indian Income Tax Updated Return (Soft Copy) is available for ₹236 (MRP ₹295) on Conferenza, with fast delivery.
Which exam is Filing of Indian Income Tax Updated Return (Soft Copy) for?+
Practice — Income Tax.
Is Filing of Indian Income Tax Updated Return (Soft Copy) good for self-study of Income Tax?+
Filing of Indian Income Tax Updated Return (Soft Copy) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Filing of Indian Income Tax Updated Return (Soft Copy) is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Filing of Indian Income Tax Updated Return (Soft Copy) available as a free PDF download?+
Filing of Indian Income Tax Updated Return (Soft Copy) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.