Extraordinary Gazette of India
· Government of India
The provisions of the Income Tax Act, 1961 of the First provision to Sub-Section(1) of Section 139 Shall not apply to the class of persons being individuals who have income from pension.
Published 12 January 2004
Alternate rendering. This is a direct page-by-page
conversion of the PDF. It preserves the printed layout but not the
document's structure, and it is not part of the search index — the
gazette text view
is the one to read and cite.