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T. Banusekar

ONE of the criteria for filing a return even where the total income does not exceed the maximum amount not chargeable to tax is in a case where the individual is a subscriber to a cellular telephone not being a wireless in local loop.

Would persons who are subscribers to CDMA mobiles — Tatas, Reliance, BSNL, and so on — have to furnish returns under this criteria? - Rinu Varghese

Reply

It would not be required that such persons, being subscribers to CDMA mobiles, should furnish returns when their total income does not exceed the maximum amount not chargeable to tax.

It is understood that subscribers to CDMA mobiles are not subscribers to cellular telephones. As pointed by you, the proviso to Section 139(1) lists out six economic criteria and provides that a person satisfying any one of these must furnish a return before October 31 of the relevant assessment year.

One of the economic criteria is a person who is a subscriber to a cellular telephone not being a wireless in local loop.

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