Section 139(b)

(b) being a person 3[other than a company or a firm], if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount wh ich is not chargeable to income -tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other par ticulars as may be prescribed : Provided that a person referred to in clause ( b), who is not required to furnish a return under this sub - section and residing in such area as may be specified by the Board in this behalf by notification in the Official Gazet te, and who 4[during the previous year incurs an expenditure of fifty thousand rupees or more towards consumption of electricity or at any time during the previous year]fulfils any one of the following conditions, namely: -