Which of the following changes is not introduced in donor's taxation by the TRAIN Law?

The correct answer is that the provision regarding the extension for the filing of tax return is not a change introduced by the TRAIN Law. Under this law, significant changes were made to the donor's tax, focusing on aspects such as exemptions and tax rates.

The TRAIN Law brought about simplifications, such as the introduction of a more straightforward tax rate structure, which is a notable change from prior regulations. Additionally, it eliminated certain exemptions like those pertaining to dowries and modified how tax rates apply depending on whether the donee is a relative or a stranger. These measures aimed to enhance compliance and ease the tax administration process.

By providing an extension for the filing of tax return, it is suggested that no new regulation regarding this is reflected in the TRAIN Law itself, keeping the existing rules intact. This means that while other aspects of donor taxation were updated, this specific provision remains unchanged.