https://www.taxtmi.com/acts?id=9999 Section 139 is amended to treat companies and firms alike in specified clauses and provisos, to revise the first proviso's electricity expenditure wording and omit a clause, and to add a proviso requiring individuals, HUFs, AOPs, BOIs and artificial juridical persons whose total income, without applying sections 10A/10B/10BA or Chapter VI-A, exceeds the maximum non-taxable amount, to furnish a return in the prescribed form and manner on or before the due date; a date in sub-section (9)'s Explanation is advanced to 1 April 2006. en-us Wed, 22 Oct 2008 12:50:42 +0530 Wed, 22 Oct 2008 12:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9999 Section 139 is amended to treat companies and firms alike in specified clauses and provisos, to revise the first proviso's electricity expenditure wording and omit a clause, and to add a proviso requiring individuals, HUFs, AOPs, BOIs and artificial juridical persons whose total income, without applying sections 10A/10B/10BA or Chapter VI-A, exceeds the maximum non-taxable amount, to furnish a return in the prescribed form and manner on or before the due date; a date in sub-section (9)'s Explanation is advanced to 1 April 2006. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 12:50:42 +0530 https://www.taxtmi.com/acts?id=9999