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Which of the following statements is NOT correct?

a$.$ If an individual has business income during the year, the due date for filing the income tax return is June $15$ of the following calendar year.

b$.$ If an individual sells a capital property during the year, they are required to file an income tax return, even if there is no gain or loss on the transaction.

c$.$ If an individual has no taxable income for the year and therefore no income tax payable, they never have to file an income tax return.

d$.$ An income tax return may be required of an individual, without regard to their age.

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