Notices under section 139(2).

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..... charges notices under section 139(2) are issued only when returns of income are not filed voluntarily by the assessees within the time limit allowed under section 139(1) and that too only in revenue yielding cases, whereas in some other charges notices under section 139(2) are issued in all cases where the last assessed income is more than Rs. 7,500. In some other charges such notices are issued .....

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..... ns of income voluntarily by the due date in the first week of August. 3. You may kindly also ensure that while issuing the notices under section 139(2), the challan for payment of tax under section 140A is sent along with the form of return of income, as the payment under section 140A is now to be made before the filing of the return of income and proof of the payment is to be enclosed along wit .....

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