Exemption to specified persons from requirement of furnishing a return of income u/s 139(1) - Meaning of "investment fund" substituted - Seeks to amend Notification No. 55/2019, dated the 26th July, 2019.

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....AXES) NOTIFICATION NO. 49/2023 New Delhi, the 14th July, 2023 (INCOME-TAX) S.O. 3147(E).- In exercise of the powers conferred by sub-section (1C) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Number 55/2019, dated the 26th ....