Home / 
Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139
X X X X Extracts X X X X
X X X X Extracts X X X X
.... clause (b) of sub-section (1) of section 139 in terms of clause (iv) of the seventh proviso to sub-section (1) of section 139 shall be the following, namely: - (i) if his total sales, turnover or gross receipts, as the case may be, in the business exceeds sixty lakh rupees during the previous year; or (ii) if his total gross receipts in profession exceeds ten lakh rupees during the previous y....