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    <title>Section 139 of the Income-tax Act, 1961 - Return of Income - Exemption to specified persons from requirement of furnishing a return of income under section 139(1) for assessment year 2012-13.</title>
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    <description>Exemption from furnishing a return applies to individuals with only Salaries and limited Interest from Savings where the individual has reported PAN to the employer, declared the interest income, obtained Form 16 showing income and tax deducted, had the employer deduct and deposit the total tax liability by way of tax deducted at source, has no refund claim, and received salary from only one employer; the exemption is not available where a statutory notice for filing a return has been issued and takes effect from publication in the Official Gazette.</description>
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    <pubDate>Fri, 17 Feb 2012 00:00:00 +0530</pubDate>
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      <description>Exemption from furnishing a return applies to individuals with only Salaries and limited Interest from Savings where the individual has reported PAN to the employer, declared the interest income, obtained Form 16 showing income and tax deducted, had the employer deduct and deposit the total tax liability by way of tax deducted at source, has no refund claim, and received salary from only one employer; the exemption is not available where a statutory notice for filing a return has been issued and takes effect from publication in the Official Gazette.</description>
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