Tag Archives: conditions prescribed under clause iv of seventh proviso to section 1391

7th proviso of section 139(1) Income Tax Act 1961 Mandatory ITR filing

By | March 30, 2026

7th proviso of section 139(1) Income tax act 1961 As per 7th Proviso of section 139(1) Income Tax Act 1961 ITR filing is mandatory even if Income is below basic exemption limit of Rs 4 Lakh in New regime and Rs 2.5 Lakh in old regime Here is the 7th proviso of Section 139 Income Tax… Read More »