Section 36 - Amendment of section 139. - Finance Act, 2013

Amendment of section 139. 36. In section 139 of the Income-tax Act, in sub-section (9), in the Explanation, after clause (a), the following clause shall be inserted with effect from the 1st day of June, 2013, namely: (aa) the tax together with interest, if any, payable in accordance with the provisions of section 140A, has been paid on or before the date of furnishing of the return; .