Amendment of Section 139

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..... furnish under that sub-section a return of his income or the income of any other person in respect of whose total income he is assessable under this Act, if his income or, as the case may be, the income of such other person during the previous year consisted only of income chargeable under the head "Salaries" or of income chargeable under that head and also income of the nature referred to in any .....

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..... ction (1) of section 80L, if any, does not, in the aggregate, exceed three thousand rupees; and (d) the tax deductible at source under section 192 from the income chargeable under the head "Salaries" has been deducted from that income. Explanation : For the purposes of this sub-section, "salary" shall have the meaning assigned to it in clause (1) of section 17.'; (b) in sub-section (3), afte .....

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