Filing of Return of Income (ROI) Revision | CA/CMA Inter May/June/Sept 2026 | Prof. Amit Rajpurohit

Описание: Master the Provisions for Filing of Return of Income (ROI) with this comprehensive and high-speed revision lecture for CA and CMA Inter students! In this session, Prof. Amit Rajpurohit breaks down the crucial rules, due dates, and penalties under Section 139 so you can confidently tackle any exam question. This lecture is fully amended and strictly applicable for students appearing in the May, June, September, and December 2026, as well as January 2027 examinations.

From mandatory filing requirements to late returns, revised returns, and defective returns, this video covers all the vital provisions you need for a complete Direct Tax revision.

📌 Applicable For: CA Inter & CMA Inter Students (2026 - 2027 Exams)

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⏱️ Navigate this Revision (Timestamps):
0:00 - Introduction to Filing of Return of Income (ROI)
[Insert Minute] - Section 139(1): Mandatory Filing & Due Dates
[Insert Minute] - Section 139(3): Loss Return
[Insert Minute] - Section 139(4): Belated Return
[Insert Minute] - Section 139(5): Revised Return
[Insert Minute] - Section 139(8A): Updated Return
[Insert Minute] - Section 139(9): Defective Return
[Insert Minute] - Section 140: Who can verify the return?
[Insert Minute] - Important Exam Questions & Tips

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