Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139

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..... eferred to in clause (b) of sub-section (1) of section 139 in terms of clause (iv) of the seventh proviso to sub-section (1) of section 139 shall be the following, namely: - (i) if his total sales, turnover or gross receipts, as the case may be, in the business exceeds sixty lakh rupees during the previous year; or (ii) if his total gross receipts in profession exceeds ten lakh rupees during .....

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