Filing of Return of Income by a business trust [Section 139(4E)] :

(1) Every business trust, which is not required to furnish return of income or loss under any other provision of this section, has to furnish the return of its income in respect of its income or loss in every previous year.

(2) All the provisions of the Income-tax Act, 1961 shall apply as if it were a return required to be filed under section 139(1)