Sec139(10)

This query is : Resolved

Share Report Follow Query Ask a Query

Sourabh Agarwal

Sourabh Agarwal (Querist)
Follow

17 July 2014 can u plz explain about sec139(10) extratly deals with??

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

17 July 2014 section 139(10) deals with nothing. It was omitted long ago in 1991

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

17 July 2014 before its omission, it stood as under:

" (10) Notwithstanding anything contained in any other provision of this Act, a return of income which shows the total income below the maximum amount which is not chargeable to tax shall be deemed never to have been furnished:

Provided that nothing herein before contained shall apply to,—

(a) a return furnished in response to a notice under sub-section (2) of section 148;

(b) a return of a firm or a partner of a firm;

(c) a return of loss which has been furnished in accordance with the provisions of sub-section (3);

(d) a return of a person who has claimed exemption of income from property held for charitable or religious purposes;

(e) a return furnished under sub-section (4B) in respect of a political party; and

(f) a return furnished in support of a claim for refund under section 237.”