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Welcome to **CWG for BCOM**!
In this video, we explain the provisions related to **filing of return of income** and **self-assessment tax** under the **Income Tax Act, 1961**, updated for **Assessment Year 2025–26**. This topic is extremely important for **BCOM, BBA, CA, CS, and CMA** students appearing for semester and professional exams.

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### **What You’ll Learn in This Video:**

Due Dates for Filing Income Tax Return (ITR) – Section 139(1)
Belated & Revised Return – Section 139(4) & 139(5)
Self-Assessment Tax – Section 140A
Who Needs to File Return? (Compulsory vs Voluntary)
Process & Importance of Filing Return
Interest & Penalties for Late Filing
Practical Examples + Exam-Oriented Explanation

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### **Perfect For:**

BCOM & BBA Semester Students
CA Foundation / CS Executive / CMA Aspirants
Taxation Students & Finance Professionals
Anyone Preparing for Income Tax Exams 2025–26

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### **Boost Your Learning with CWG for BCOM:**

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