Section 31 - Amendment of section 139 - Finance Act, 2006

31. Amendment of section 139.- In section 139 of the Income-tax Act,- (I) in sub-section (1), in the first proviso, after clause (vi), for the words "during the previous year", the words, figures and letters "during any previous year ending before the 1st day of April, 2005" shall be substituted; (II) in sub-section (9), in the Explanation,- (A) in clause (c), in sub-clause (i),- (a) for the words "deducted at source", the words "deducted or collected at source" shall be substituted with effect from the 1st day of April, 2007; (b) for the words, figures and letters "before the 1st day of April, 2006", the words, figures and letters "before the 1st day of April, 2008" shall be substituted; (c) in the proviso, with effect from the 1st day of April, 2007,- (i) for the words "claimed to have been deducted at source", the words "claimed to have been deducted or collected at source" shall be substituted; (ii) for clause (a), the following clause shall be substituted, namely:- "(a) a certificate for tax deducted or collected was not furnished under section 203 or section 206C to the person furnishing his return of income;"; (B) after clause (f), the following proviso shall be inserted with effect from the 1st day of June, 2006, namely:- "Provided that the Board may, by rules made by it,- (a) dispense, for a class or classes of persons, with any of the conditions specified in clauses (a) to (f); or (b) include any of the conditions specified in clauses (a) to (f) of this Explanation in the form of return prescribed under sub-section (1) or sub-section (6) of this section.".