https://www.taxtmi.com/circulars?id=9756 Clarification concerns the applicability of Section 139(10): returns filed below the taxable limit on or after 1 April 1986 are to be treated as invalid except for proviso based exceptions, and the provision applies to the assessment year 1986-87 and subsequent assessment years; officers are to be informed for implementation. en-us Thu, 25 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9756 Clarification concerns the applicability of Section 139(10): returns filed below the taxable limit on or after 1 April 1986 are to be treated as invalid except for proviso based exceptions, and the provision applies to the assessment year 1986-87 and subsequent assessment years; officers are to be informed for implementation. Circulars Income Tax Thu, 25 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9756