Income Tax Return beneath section 139(4A) is needed to be filed by everybody in receipt of financial gain derived from property control beneath trust or different legal obligation whole for charitable or non-secular functions or partially just for such functions.

Return beneath section 139(4B) is needed to be filed by a party if the whole financial gain while not giving result to the provisions of section 139A exceeds the most quantity that isn't indictable to income-tax.

Return beneath section 139(4C) is needed to be filed by each

1. Scientific analysis association;
2. News agency;
3. Association or establishment mentioned in section 10(23A);
4. Institution mentioned in section 10(23B);
5. Fund or establishment or university or different establishment or any hospital or different health center.

Under section 139(4D) - it's necessary to file the return by each university, faculty or different establishment, that isn't needed to furnish the return of financial gain or loss beneath the other provision of this section.