Description:
Section 139 –Return of income – Scheme as to Exemption from requirement of furnishing return where total income does not exceed Rs.5 lakhs optional – order [F.No.142/09/2011 – SO(TPL)], dt. 25-7-2011.
Source:
1. www.tpcc.in
2. The Tax Referencer .Volume120. Issue No.9, 29 August 2011, Page No.16.
Our comment:
The purpose is to give relief to small employees from filing their individual Returns of Income.
