• Return under section 139(4A) is required to be filed by every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes.

• Return under section 139(4B) is required to be filed by a political party if the total income without giving effect to the provisions of section 139A exceeds the maximum amount, not chargeable to income-tax.

• Return under section 139(4C) is required to be filed by every

• Scientific research association;

• News agency ;

• Association or institution referred to in section 10(23A);

• Institution referred to in section 10(23B);

• Fund or institution or university or other educational institution or any hospital or other medical institution.

• Return under section 139(4D) is required to be filed by every university, college or other institution, which is not required to furnish return of income or loss under any other provision of this section.

• Return under section 139(4E) must be filed by every business trust which is not required to furnish return of income or loss under any other provisions of this section.

• Return under section 139(4F) must be filed by any investment fund referred to in section 115UB. It is not required to furnish return of income or loss under any other provisions of this section.