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Exemption to specified persons from requirement of furnishing a return of income under section 139(1) for assessment year 2021-2022 - 119/2021 - Income Tax

Extract

..... rom the requirement of furnishing a return of income under sub-section (1) of section 139 of the said Act from assessment year 2021-2022 onwards :- TABLE Sl. No. class of Persons Conditions (1) (2) (3) 1. (i) a non-resident, not being a company; or (ii) a foreign company. (i) The said class of persons does not earn any income in India, during the previous year, other than the income from investment in the specified fund referred to in sub-clause (i) of clause (c) of Explanation to clause (4D) of .....

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Exemption to specified persons from requirement of furnishing a return of income under section 139(1) for assessment year 2021-2022 - 119/2021 - Income Tax

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..... he said class of persons subject to fulfillment of the conditions mentioned in sub-rule (2A) of rule 114AAB of the said rules. Explanation. -For the purposes of this Notification. - (a) "eligible foreign investor" means a non-resident who operates in accordance with the Securities and Exchange Board of India, circular IMD/HO/FPIC/CIR/P/2017/003 dated 04th January, 2017; (b) “International Financial Services Centre” shall have the same meaning as assigned to it in clause (q) .....

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Exemption to specified persons from requirement of furnishing a return of income under section 139(1) for assessment year 2021-2022 - 119/2021 - Income Tax

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