Applicability of Sec.139(10).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 21.1.87. wherein it was clarified that all the returns filed on or after 1.4.1986 which are below taxable limit, are to be considered invalid, barring the exceptions contained in the proviso to sub....