What ordinary time limit does section 169 set for filing the return or modified return required after entering into an advance pricing agreement?

Section 169(1) of the Income-tax Act, 2025 requires a person who filed a return for a covered year before the agreement to furnish a modified return, in accordance with and limited to the agreement, within three months from the end of the month in which the agreement was entered into. The modified return overrides the ordinary time limits in section 263.