Section 55 - Amendment of section 139. - Finance Act, 2017

Amendment of section 139. 55. In section 139 of the Income-tax Act, with effect from the 1st day of April, 2018,- (i) in sub-section (4C),- (I) after clause (c), the following clause shall be inserted, namely:- (ca) person referred to in clause (23AAA) of section 10; ; (II) after clause (eb), the following clauses shall be inserted, namely:- (eba) Investor Protection Fund referred to in clause (23EC) or clause (23ED) of section 10; (ebb) Core Settlement Guarantee Fund referred to in clause (23EE) of section 10; ; (III) after clause (f), the following clause shall be inserted, namely:- (fa) Board or Authority referred to in clause (29A) of section 10; ; (IV) in the long line occurring after clause (h), after the words association or institution, , the words person or shall be inserted; (ii) in sub-section (5) [as substituted by section 67 of the Finance Act, 2016], the words the expiry of one year from shall be omitted.