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    <title>Amendment of section 139</title>
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    <description>Amendments to section 139 add a new sub-section enabling salaried individuals to furnish returns to their employer under a Board specified scheme, with the employer required to submit those returns in prescribed form and media and such employee filings deemed to be returns under sub section (1). A new sub section requires specified exempt entities to file returns when their income, before applying section 10, exceeds the non taxable threshold, and a proviso to sub section (9) clarifies when absence of a TDS certificate does not make a return defective.</description>
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      <description>Amendments to section 139 add a new sub-section enabling salaried individuals to furnish returns to their employer under a Board specified scheme, with the employer required to submit those returns in prescribed form and media and such employee filings deemed to be returns under sub section (1). A new sub section requires specified exempt entities to file returns when their income, before applying section 10, exceeds the non taxable threshold, and a proviso to sub section (9) clarifies when absence of a TDS certificate does not make a return defective.</description>
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