Mention the due dates/time limit up to which action can be taken in the following cases as per the relevant provisions of the Income-tax Act, 1961-…

(i) Filing of updated return of income as per section 139(8A) in case of partnership firm: Updated return can be filed for the previous year relevant to the assessment year at any time within 48 months from the end of the relevant assessment year. (ii) Income-tax return u/s 139 (1) in respect of non-working partner of a firm whose accounts are required to be audited: On or before 31st October of the assessment year (iii) Revised return u/s 139 (5) in case of an Indian company: Revised return can be filed at any time, before three months prior to the end of the relevant assessment year or 31st December 2026 or before completion of assessment, whichever is earlier. (iv) Applying for PAN on 31.8.2025 in respect of resident individual if his total income during FY 2025-26 exceeded the maximum amount not chargeable to tax: Application for allotment of PAN to Assessing officer to be furnished on or before 31st May of the assessment year for which such income is assessable i.e., 31.5.2026