India - Income Tax Act 2010 - Saarc

S. 139 I.T. ACT, 1961 1.646Provided that where the return relates to the previous year relevant to theassessment year commencing on the 1st day of April, 1988, or any earlierassessment year, the reference to one year aforesaid shall be construed as areference to two years from the end of the relevant assessment year.]37[(6) The prescribed form of the returns referred to 38 [in sub-sections (1) and (3)of this section, and in clause (i) of sub-section (1) of section 142] shall, in suchcases as may be prescribed, require the assessee to furnish the particulars ofincome exempt from tax, assets of the prescribed nature 39 [, value and belongingto him, his bank account and credit card held by him], expenditure exceeding theprescribed limits incurred by him under prescribed heads and such otheroutgoings as may be prescribed.(6A) Without prejudice to the provisions of sub-section (6), the prescribed formof the returns referred to 40 [in 41 [***] this section, and in clause (i) of sub-section(1) of section 142] shall, in the case of an assessee engaged in any business orprofession, also require him to furnish 42 [the report of any audit 43 [referred to insection 44AB, or, where the report has been furnished prior to the furnishing ofthe return, a copy of such report together with proof of furnishing the report],the] particulars of the location and style of the principal place where he carrieson the business or profession and all the branches thereof, the names andaddresses of his partners, if any, in such business or profession and, if he is amember of an association or body of individuals, the names of the othermembers of the association or the body of individuals and the extent of the shareof the assessee and the shares of all such partners or the members, as the casemay be, in the profits of the business or profession and any branches thereof.](7) 44 [***]45[ 46 (8)(a) 47 [Where the return under sub-section (1) or sub-section (2) or subsection(4) for an assessment year is furnished after the specified date, or is notfurnished, then [whether or not the 48 [Assessing] Officer has extended the datefor furnishing the return under sub-section (1) or sub-section (2)], the assessee37. Substituted for sub-section (6) by the Taxation Laws (Amendment) Act, 1975, w.e.f.1-4-1976.38. Substituted for “in sub-sections (1), (2) and (3)” by the Direct Tax Laws (Amendment) Act,1987, w.e.f. 1-4-1989.39. Substituted for “and value and belonging to him” by the Finance Act, 1999, w.e.f. 1-6-1999.40. Substituted for “in sub-sections (1), (2) and (3)” by the Direct Tax Laws (Amendment) Act,1987, w.e.f. 1-4-1989.41. Words “sub-sections (1) and (3) of” omitted by the Finance Act, 1995, w.e.f. 1-7-1995.42. Inserted by the Finance Act, 1988, w.e.f. 1-4-1989.43. Substituted for “obtained under section 44AB” by the Finance Act, 1995, w.e.f. 1-7-1995.44. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.45. Substituted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. Original subsectionwas inserted by the Finance Act, 1963, w.e.f. 28-4-1963.46. See rule 119A.47. Substituted for portion beginning with “Where the return” and ending with “under thissub-section” by the Finance Act, 1972, w.e.f. 1-4-1972.48. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.