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<h1>No prosecution Section 139(1) if return filed before assessment year ends or updated within 48 months, or tax = Rs10,000</h1> Prosecution for failure to furnish a return under section 139(1) will not be launched where the taxpayer files the return before the expiry of the relevant assessment year or files an updated return within 48 months from the end of that assessment year, or where, on regular assessment, the tax payable by the person (other than a company) after reducing advance tax, self-assessment tax paid before the assessment year's expiry, and tax deducted or collected at source, does not exceed Rs. 10,000.
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