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          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.

          <h1>Filing requirement amendment: removal of a subsection modifying tax return obligations under section 139.</h1> The Finance (No. 2) Act, 1991 effects the omission of sub section (10) from section 139 of the Income-tax Act, thereby removing the statutory provision and any obligations or mechanisms previously established by that sub section with respect to tax return filing under section 139.

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