Sec139(10)
This query is : Resolved
17 July 2014
can u plz explain about sec139(10) extratly deals with??
17 July 2014
section 139(10) deals with nothing. It was omitted long ago in 1991
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.”
" (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.”
17 July 2014
it is ommited.....................................
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