(i) | where the return of income is furnished by a person who has been treated under section 163 as an agent of a non-resident and is assessed in respect of the latter's income ; | |
(ii) | where the return of income is furnished by an assessee whose only source of income during the relevant previous year is a share in the income of an unregistered firm which has been assessed on its total income in respect of that previous year under clause (b) of section 183; | |
(iii) | where the return of income of a deceased individual is furnished by his legal representative and the legal representative satisfies the [Assessing Officer] that he had sufficient cause for not furnishing such return within time; | |
(iv) | where the return of income has been furnished in pursuance of a notice issued under section 148; | |
(v) | any case in which the assessee produces evidence to the satisfaction of the [Assessing Officer] that he was prevented by sufficient cause from furnishing the return within time : |
Provided that the previous approval of the [Deputy Commissioner] has been obtained where the amount of interest reduced or waived, as the case may be, under clause (iv) or clause (v) exceeds one thousand rupees