Exemption from return filing: notifications under new sub section must be laid before Parliament, ensuring parliamentary scrutiny. Amendment requires that every notification issued under sub section (1C) of section 139, which permits the Central Government to exempt classes of persons from furnishing a return of income subject to conditions, be laid before Parliament by inserting reference to such notifications into section 296, with effect from the 1st day of June, 2011.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from return filing: notifications under new sub section must be laid before Parliament, ensuring parliamentary scrutiny.
Amendment requires that every notification issued under sub section (1C) of section 139, which permits the Central Government to exempt classes of persons from furnishing a return of income subject to conditions, be laid before Parliament by inserting reference to such notifications into section 296, with effect from the 1st day of June, 2011.
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