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New provisio added to sec.139 of i t Act 1961

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(Querist)
13 December 2023 is it necessary for a student studying abroad to file a return of income becaus the student receives amount for paying tuition fees and expenses from parents/guardians in india and that the student has a PAN ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
14 December 2023 No need to file ITR in such a case.

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