Section 139 Income Tax Act 1961 Return of income
Section – 139, Income-tax Act, 1961 – FA, 2025 CHAPTER XIV PROCEDURE FOR ASSESSMENT Return of income. 139. 1[(1) Every person,- (a) being a company 2[or a firm]; or (b) being a person other than a company 2[or a firm], if his total income or the total income of any other person in respect of which he… Read More »