Following amendments mentioned below: Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year - March, 2021 and April, 2021 - Fifteen days from the due date of furnishing return. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under subsection (1) of section 39 - March, 2021 and April, 2021 - Thirty days from the due date of furnishing return. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 - January-Mach, 2021- Thirty days from the due date of furnishing return