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        Income Tax

        Rule 12AB - Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139

        Income-tax Rules, 1962
        Chapter III
        ASSESSMENT PROCEDURE

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        Return filing thresholds clarify when specified persons must file returns based on turnover, receipts, tax collection and deposits. Specified persons must furnish an income-tax return when one or more quantitative thresholds are met during the previous year: business turnover exceeding the high-turnover threshold; professional gross receipts exceeding the professional threshold; aggregate tax deducted and collected meeting or exceeding the tax-threshold (with a higher threshold for resident senior individuals); or aggregate deposits in one or more savings bank accounts meeting or exceeding the deposit threshold.
                    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.

                          Return filing thresholds clarify when specified persons must file returns based on turnover, receipts, tax collection and deposits.

                          Specified persons must furnish an income-tax return when one or more quantitative thresholds are met during the previous year: business turnover exceeding the high-turnover threshold; professional gross receipts exceeding the professional threshold; aggregate tax deducted and collected meeting or exceeding the tax-threshold (with a higher threshold for resident senior individuals); or aggregate deposits in one or more savings bank accounts meeting or exceeding the deposit threshold.


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