Reduction or waiver of interest payable under section 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 139 in the cases and in the circumstances mentioned below, namely :- (i)  where the return of income is furnished by a person who has been treated under section 163 as an agent of a non-resident and is assessed in respect of the latter's income ; (ii)  where the return of income is furnished by an assessee whose only source of income during the relevant previou....