Provisions relating to obligatory filing of returns not to apply to travel to certain neighbouring countries u/s 139(1) - S. O. 712(E) - Income Tax Act, 1961
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Exclusion of neighbouring countries from return filing travel requirement clarifies which cross border visits do not trigger filing. The Central Board of Direct Taxes specifies that the phrase 'travel to any foreign country' for the purposes of the obligatory filing of income tax returns does not include travel to a defined set of neighbouring countries, thereby excluding such visits from the statutory travel based return filing trigger and prescribing the territorial scope of that exception.
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.
Exclusion of neighbouring countries from return filing travel requirement clarifies which cross border visits do not trigger filing.
The Central Board of Direct Taxes specifies that the phrase "travel to any foreign country" for the purposes of the obligatory filing of income tax returns does not include travel to a defined set of neighbouring countries, thereby excluding such visits from the statutory travel based return filing trigger and prescribing the territorial scope of that exception.
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