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<h1>Certain Individuals Exempt from Filing Income Tax Return for 2012-13 under Section 139: Income Below 5 Lakh with Conditions</h1> Notification No. 9/2012, dated February 17, 2012, issued by the Central Government under Section 139 of the Income-tax Act, 1961, exempts certain individuals from filing a return of income for the assessment year 2012-13. This exemption applies to individuals whose total income does not exceed five lakh rupees and consists only of salary and interest from a savings account not exceeding ten thousand rupees. Conditions include reporting PAN to the employer, tax deduction at source, no tax refund claims, and receiving salary from a single employer. The exemption is void if notices under specific sections are issued.