09-29-2010, 08:12 PM
114. Return of income.
115. Persons not required to furnish a return of income. â
(4) Any person who is not obliged to furnish a return for a tax year because all the personâs income is subject to final taxation under sections 5, 6, 7, 15, 113A, 113B, 148,clauses (a), (b) and (d) of sub-section (1) of section 151, section 152, clauses (a) and (c) of sub-section (1) of section 153, 154, 156 , 156A, sub-section (3) of section 233, clause (a) and (b) of sub-section (1) of section 233A] or sub-section (5) of section 234 or sub-section (3) of section 234A] ] shall furnish to the Commissioner a statement showing such particulars relating to the personâs income for the tax year in such form and verified in such manner as may be prescribed.
115. Persons not required to furnish a return of income. â
(4) Any person who is not obliged to furnish a return for a tax year because all the personâs income is subject to final taxation under sections 5, 6, 7, 15, 113A, 113B, 148,clauses (a), (b) and (d) of sub-section (1) of section 151, section 152, clauses (a) and (c) of sub-section (1) of section 153, 154, 156 , 156A, sub-section (3) of section 233, clause (a) and (b) of sub-section (1) of section 233A] or sub-section (5) of section 234 or sub-section (3) of section 234A] ] shall furnish to the Commissioner a statement showing such particulars relating to the personâs income for the tax year in such form and verified in such manner as may be prescribed.
