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[Cites 0, Cited by 72] [Section 142(1)] [Section 142] [Entire Act]

Union of India - Subsection

Section 142(1)(i) in The Income Tax Act, 1961

(i)where such person has not made a return within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year, to furnish a return of his income or the income of any other person in respect of which he is assessable under this Act, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, or* :