Notification No.: 15
Section(s) Referred : Sub-section (1) of Section 139
Date of Issue : 12/1/2004
Notification No. 15 of 2004, dt. 12th Jan., 2004
In exercise of the powers conferred by the second proviso to Sub-section (1) of Section 139 of Income Tax Act, 1961 (43 of 1961), the Central Government hereby specifies that the provisions of the first proviso to Sub-section (1) of Section 139 shall not apply to the class of persons being individuals who have income from pension but are not engaged in any business or profession during the previous year.