As an AI language model, I do not have access to the latest amendments of the Income Tax Act. However, I can provide you with general information on the provisions regarding filing the return of an individual.

Under the Income Tax Act, every individual whose total income exceeds the basic exemption limit is required to file an income tax return. The basic exemption limit for the financial year 2022-23 is Rs. 2.5 lakhs for individuals below 60 years of age, Rs. 3 lakhs for senior citizens (60-80 years), and Rs. 5 lakhs for super senior citizens (above 80 years).

The due date for filing the income tax return for individuals is July 31st of the assessment year. However, the due date may be extended by the government in certain cases.

Individuals are required to file their income tax return electronically if their total income exceeds Rs. 5 lakhs or if they are claiming a refund. The income tax return can be filed online through the Income Tax Department’s e-filing portal.

Individuals are also required to disclose all their sources of income, including salary, business income, capital gains, and income from other sources, in their income tax return. They are also required to disclose all their deductions and exemptions to arrive at their taxable income.

It is advisable to consult a tax professional or refer to the latest amendments of the Income Tax Act for specific provisions regarding filing the income tax return of an individual.