Provisions relating to obligatory filing of returns not to apply to travel to certain places of pilgrimage to foreign countries u/s 139(1) - S. O. 711(E) - Income Tax Act, 1961
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Obligatory filing exemption: travel for specified pilgrimages abroad is not treated as foreign travel for return filing. Travel to Saudi Arabia for Haj pilgrimage organised by the Central Haj Committee, Mumbai, and travel to China for the Kailash Mansarovar pilgrimage organised by the Ministry of External Affairs are specified as places of pilgrimage and shall not be regarded as travel to a foreign country for purposes of the obligation to file income-tax returns.
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.
Obligatory filing exemption: travel for specified pilgrimages abroad is not treated as foreign travel for return filing.
Travel to Saudi Arabia for Haj pilgrimage organised by the Central Haj Committee, Mumbai, and travel to China for the Kailash Mansarovar pilgrimage organised by the Ministry of External Affairs are specified as places of pilgrimage and shall not be regarded as travel to a foreign country for purposes of the obligation to file income-tax returns.
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