https://www.taxtmi.com/acts?id=36815 Amendment to section 139(1) requires persons claiming capital-gains rollover under sections 54, 54B, 54D, 54EC, 54F, 54G, 54GA and 54GB to file returns and imposes return-filing where specified transactional or expenditure thresholds are met-including aggregate deposits in current accounts with a banking company or co-operative bank, foreign travel expenditure, electricity consumption expenditure, or other prescribed conditions; definitions of banking company and co-operative bank are aligned to the Explanation to section 269SS. en-us Fri, 05 Jul 2019 17:55:19 +0530 Fri, 05 Jul 2019 17:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36815 Amendment to section 139(1) requires persons claiming capital-gains rollover under sections 54, 54B, 54D, 54EC, 54F, 54G, 54GA and 54GB to file returns and imposes return-filing where specified transactional or expenditure thresholds are met-including aggregate deposits in current accounts with a banking company or co-operative bank, foreign travel expenditure, electricity consumption expenditure, or other prescribed conditions; definitions of banking company and co-operative bank are aligned to the Explanation to section 269SS. Act-Rules Bill Fri, 05 Jul 2019 17:55:19 +0530 https://www.taxtmi.com/acts?id=36815