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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Notification Exempts Pensioners from Filing IT Returns under Section 139(1) if Not Engaged in Business or Profession.</h1> The Central Government has issued Notification No. 15 of 2004, dated January 12, 2004, under the Income Tax Act, 1961. It specifies that the provisions of the first proviso to Sub-section (1) of Section 139 do not apply to individuals who receive income from pensions and are not engaged in any business or profession during the previous year. This exemption is made under the powers conferred by the second proviso to the same section.
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