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0:21 Filing of return 3:25 Persons other than company and firm needs to compulsorily file ROI 6:10 Due date of return filing Central govt may exempt some class of persons from ROI 7:16 Loss return 8:28 Belated return 10:08 Revised return 11:05 Defective return 11:47 PAN 18:41 Aadhar number 20:58 Tax return preparer 22:38 Verification of return 24:41 Self assessment tax 24:55 Updated return