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Section 139(1)

This query is : Resolved 

26 November 2014 Dear Sir,

section 139(1) of income tax said that if the "total income" of a person is less than maximum amount chargeable to tax then no return is required to file.

My quarty is that
section 139 said word total income that means after deduction of Vi-A deduction.
But many experts said that it is before chapter VI-A deduction. it means it is gross total income.

why the experts are saying like this. is anywhere is mentioned that it before deduction of Chapter VI-A deduction

Please clarify

26 November 2014 pls refer explanation to sec 139(1) where it clearly mentions before allowing any exemptions or deductions.

27 November 2014 No given in explanation to Section 139(1)


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