Provisions of the first proviso to Sub-section (1) of Section 139 shall not apply to the class of Pensioner persons - 015/2004 - Income Tax

Provisions of the first proviso to Sub-section (1) of Section 139 shall not apply to the class of Pensioner persons Notification No. 15 of 2004, dt. 12th Jan., 2004 In exercise of the powers conferred by the second proviso to Sub-section (1) of Section 139 of Income Tax Act, 1961 (43 of 1961), the Central Government hereby specifies that the provisions of the first proviso to Sub-section (1) of Section 139 shall not apply to the class of persons being individuals who have income from pension but are not engaged in any business or profession during the previous year. F.N0.142/02/2004-TPL