https://www.taxtmi.com/circulars?id=9734 Section 139(10) deems returns showing income below the non-taxable threshold to be never furnished, except where proviso exceptions apply; such returns filed on or after the operative date must not be acted upon, must be publicised as invalid for processing, and must be removed from Monthly Progress Reports and the Income-tax Officer's Control Register (Blue Book). en-us Wed, 21 Jan 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9734 Section 139(10) deems returns showing income below the non-taxable threshold to be never furnished, except where proviso exceptions apply; such returns filed on or after the operative date must not be acted upon, must be publicised as invalid for processing, and must be removed from Monthly Progress Reports and the Income-tax Officer's Control Register (Blue Book). Circulars Income Tax Wed, 21 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9734