Amendments Penalties Section 139 Regulatory Changes Legislative Changes Sections Exemptions Taxpayer Rights Audit Requirements Filing Deadlines Legislative Review Bill Amendments Section 139(8A) Provisions of Taxation Regulations on Cryptocurrency Condonation of Delay Reform Revisions to Tax Law Fraudulent Claims Audit Provisions Tax Deduction at Source Revisions Fraudulent Deductions Section 44AA Foreign Tax Credit Section 13A Disclosure Obligations Cryptocurrency Taxation Parliamentary Review Tax Deductions Sections 245 and 139 Filing Requirements Section 234F Filing Penalties Advance Tax Provisions Section 139(4) Section 44AB Decriminalisation Criminal Provisions Legal Precedents Business Connection Corporate Tax Virtual Digital Asset Taxation Tax Audit Assessment Procedures Provisions International Tax Treaties Tax Simplification Chapter XII-A Regulations ITR Forms Search and Seizure