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<h1>Section 139(4A) mandates tax returns for income from charitable or religious trusts exceeding non-taxable limits, effective April 1971.</h1> Section 139 of the Income-tax Act is amended by adding sub-section (4A), effective April 1, 1971. This new provision mandates that any person receiving income from property held under trust or legal obligation, either wholly or partially for charitable or religious purposes, must file a return if their total assessable income exceeds the non-taxable limit. The return must be in the prescribed form, verified appropriately, and include specified particulars. All relevant provisions of the Act will apply to this return as if it were required under sub-section (1).