Section 139(1C) Specified Class of person shall be exempted from filing Return

Power of Central Government (C.G.) to Exempt any Person from filling I.T.R.

1. C.G. may Exempt any Class of Person from filling I.T.R .
2. C.G. normally issues a Notification for this purpose in the Official  Gazette.
3. CG shall also prescribe the conditions to be fulfilled by assessee

     Note – CG can only exempt a Class of Person and not a Specific Person.

Note:-

Procedure to be followed for Issuing Notification

Notification issued under Section 139 (1C) shall be placed before both houses of Parliament (Lok Sabha and Rajya Sabha) in the next session for 30 days

Parliament may make modification to such notification.

If modification made, such notification shall apply in modified form

If both houses agree that notification shall not be issued, this notification shall have no effect.