Section 56 - Amendment of section 239. - Finance (No. 2) Act, 2019

Amendment of section 239. 56. In section 239 of the Income-tax Act, with effect from the 1st day of September, 2019, (a) in sub-section (1), for the words in the prescribed form and verified in the prescribed manner , the words and figures by furnishing return in accordance with the provisions of section 139 shall be substituted; (b) sub-section (2) shall be omitted.