https://www.taxtmi.com/notifications?id=5528 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). en-us Mon, 12 Jan 2004 00:00:00 +0530 Thu, 24 Jul 2008 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=5528 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). Notifications Income Tax Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/notifications?id=5528