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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XV RETURN OF INCOME
B.—Filing of return of income
Section 263 of Income Tax Act - Return of income
Section 264 of Income Tax Act - Scheme for submission of returns through tax return preparers
Section 265 of Income Tax Act - Return by whom to be verified
Section 266 of Income Tax Act - Self-assessment
Section 267 of Income Tax Act - Tax on updated return
