Exemption for pensioners: first proviso to Section 139 does not apply where only pension income and no business activity occurred. The Central Government specifies that the first proviso to Sub-section (1) of Section 139 does not apply to individuals who have income from pension and are not engaged in any business or profession during the previous year, thereby exempting this class of pensioner taxpayers from that proviso under authority of the second proviso to Sub-section (1).
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.
Exemption for pensioners: first proviso to Section 139 does not apply where only pension income and no business activity occurred.
The Central Government specifies that the first proviso to Sub-section (1) of Section 139 does not apply to individuals who have income from pension and are not engaged in any business or profession during the previous year, thereby exempting this class of pensioner taxpayers from that proviso under authority of the second proviso to Sub-section (1).
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