Clarifications with respect to Sec.139(10).

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... howing the total income below the maximum amount which is not chargeable to tax shall be deemed never to have been furnished. The proviso to this sub-section enumerates the circumstances in which a return of income below the taxable limit shall not be treated as nonest. This provision is deemed to have been inserted with effect from 1-4-1986. 2. The Board have examined the issue which are likely .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oad. The pendency in the Monthly Progress Report has to be accordingly revised; and (iv) Similarly, such returns, already entered in the Blue Book i.e. Income-tax Officer's Control Register would have to be identified and removed from the pendency. 3. These instructions may be brought to the notice of all the Officers working under you.
Circular, Trade Notice, Public Notice, Instructionsor O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X