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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 139(10) Clarifies Invalid Income Tax Returns Below Taxable Limit for 1986-87 Onwards; Exceptions Apply.</h1> The circular from the Central Board of Direct Taxes clarifies the applicability of Section 139(10) regarding income tax returns filed on or after April 1, 1986. It states that returns below the taxable limit are considered invalid unless exceptions in the proviso to subsection 10 apply. This rule pertains to the assessment year 1986-87 and subsequent years. The instruction addresses queries from Commissioners of Income-tax and emphasizes that this clarification should be communicated to all relevant officers.
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