Applicability of Sec.139(10).

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..... truction No.1744 dated 21.1.87. wherein it was clarified that all the returns filed on or after 1.4.1986 which are below taxable limit, are to be considered invalid, barring the exceptions contained i .....

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..... n re-examined by the Board and it is clarified that the provisions of section 139 (10) will be applicable to the assessment year 1986-87 and subsequent assessment years only. 3. This clarification m .....

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