Section 139(1) - Seventh Proviso w.e.f 01.04.2020

Puneet Taneja , Last updated: 03 October 2020  
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What is the Seventh proviso to section 139(1)? The Finance (No. 2) Act, 2019 amendment with the Seventh Proviso to Section 139(1) mandates to file the return of income for a person undertaking certain high-value transactions or expenditures. Return filing would be mandatory now even though the pe

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Published by

Puneet Taneja
(Finance Professional)
Category Income Tax   Report

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