Clarifications with respect to Sec.139(10).

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..... return of income showing 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 iss .....

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..... removed from the work load. 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 - Pub .....

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