https://www.taxtmi.com/acts?id=37041 A new proviso to section 139(1) requires a person referred to in clause (b) who is not otherwise required to file a return to furnish one by the due date in prescribed form and manner if, in the previous year, they: deposited amounts exceeding a specified threshold in current account(s) with a banking company or co-operative bank; incurred specified foreign travel expenditure; incurred specified electricity consumption expenditure; or fulfil other prescribed conditions. Definitions of "banking company" and "co-operative bank" are aligned to the Explanation to section 269SS. en-us Wed, 24 Jul 2019 16:33:23 +0530 Wed, 24 Jul 2019 16:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37041 A new proviso to section 139(1) requires a person referred to in clause (b) who is not otherwise required to file a return to furnish one by the due date in prescribed form and manner if, in the previous year, they: deposited amounts exceeding a specified threshold in current account(s) with a banking company or co-operative bank; incurred specified foreign travel expenditure; incurred specified electricity consumption expenditure; or fulfil other prescribed conditions. Definitions of "banking company" and "co-operative bank" are aligned to the Explanation to section 269SS. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 16:33:23 +0530 https://www.taxtmi.com/acts?id=37041