Which of the following are returns of income that may be furnished under section 263 of the Income-tax…

Section 263 of the Income-tax Act, 2025 (formerly s.139 of the Income-tax Act, 1961) provides for the return of income to be furnished by the due date [section 263(1)], a return furnished after the due date within the time allowed [section 263(4)], a revised return where the person discovers any omission or wrong statement in a return already furnished [section 263(5)], and an updated return, which may be furnished within forty-eight months from the end of the financial year succeeding the relevant tax year, subject to the conditions in section 263(6). The form of return and its manner of verification are prescribed by the Board under section 263(2). The Act does not provide for any 'provisional return' of estimated income pending finalisation of accounts, so (c) is not a return under section 263. Hence (a), (b) and (d); every other option includes (c).