Mandatory filing of returns by Scientific Research Associations, News Agency, Trade Unions, etc. [Section 139(4C)] :

(1) It will be mandatory for the following institutions/associations etc. to file the return of income if their total income without giving effect to exemption under section 10, exceeds the basic exemption limit –

	Institution/Association etc.	Applicable section
a	Research association	10(21)
b	News agency	10(22B)
c	Association or institution	10(23A)
d	Institution	10(23B)
e	Fund or institution	10(23C)(iv)
f	Trust or institution	10(23C)(v)
g	University or other educational institution	10(23C)(vi)/(iiiad)
h	Hospital or other medical institution	10(23C)(via)/(iiiae)
i	Mutual Fund	10(23D)
j	Securitisation Trust	10(23DA)
k	Venture Capital Company/Venture Capital Fund	10(23FB)
l	Trade Union	10(24)(b)
m	Body or Authority or Board or Trust	10(46)
n	Infrastructure Debt Fund	10(47)

(2) Such return of income should be in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed.

(3) Then, the provisions of the Act would apply as if it were a return required to be furnished under section 139(1).