(5)It shall not be necessary for an assessee referred to in sub-section (1) to furnish under sub-section (1) of section 139 a return of his or its income if-(a)his or its total income in respect of which he or it is assessable under this Act during the previous year consisted only of income referred to in clause (a) of sub-section (1); and(b)the tax deductible at source under the provisions of Chapter XVII-B has been deducted from such income.]
