Notice u/s 139(2) in case of income below rs. 7,500/- - Income Tax - 541/CBDT

INSTRUCTION NO. 541/CBDT Dated : April 19, 1973 Section(s) Referred: 139(2) Statute: Income - Tax Act, 1961 Reference is invited to para 3(ii) of the Board's instruction No.289 F.No. 385/32/71-IT(B) dated 30th April, 1971 and to say that although notices under Sec. 139(2) of Income-tax Act, 1961 in cases of income below Rs.7,500 should be issued only periodically in accordance with the formula indicated in the aforesaid paragraph, the Board desire that forms of return of income should all the same be sent to all such cases on our GIR. 2. The officers in each charge may please be advised accordingly and compliance ensured.