Filing of Return of Income by Investment Fund [Section 139(4F)] :

(1) Every investment fund referred to in section 115UB, which is not required to furnish return of income or loss under any other provision of this section, shall furnish the return of income in respect of 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).