Notification: S. O. 710(E)
Section(s) Referred: s. 139(1)
Date of Issue: 20/8/1998
In exercise of the powers conferred by the second proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies following classes of persons to whom the provisions of the first proviso shall not apply, namely:—
(a) any person being a non-resident in regard to conditions specified in clause (i) to clause (vi) of the first proviso;
(b) any person being an individual who has attained 65 years of age but is not engaged in any business or profession during the previous year in regard to conditions specified in clause (i) or (iii) of the first proviso.
(Sd.) D. Karunakara Rao, Under Secretary to the Government of India. [Notification No. 10674/F. No. 142/45/98-TPL]

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