Part of: Section 139 — Return of income
(vi) is a member of a club where entrance fee charged is twenty -five thousand rupees or more, shall furnish a return, of his income 6[during any previous year ending before the 1st day of April, 2 005], on or before the due date in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : Provided further that the Central Government may, by notification in the Official Gazette, specify the class or classes of persons to whom the provisions of the first proviso shall not apply: Providedalso that every 2[company or a firm] shall furnish on or before the due date the return in respect of its income or loss in every previous year: