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1998 (12) TMI 85 - KERALA HIGH COURTExtract: ....... is simple and it cannot be termed as onerous. It must be treated as a duty of a citizen to file return even if he does not have an assessable income provided he satisfies these conditions. For all these reasons, I do not find any illegality in the proviso to section 139 of the Income-tax Act. Hence, the original petition fails and it is dismissed.
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