Section 68 - Amendment of section 139. - Finance Act, 2020

Amendment of section 139. 66. In section 139 of the Income-tax Act, in sub-section (1), in Explanation 2, in clause (a),- (a) in sub-clause (iii), the word working shall be omitted; (b) in the long line, for the figures, letters and words 30th day of September , the figures, letters and words 31st day of October shall be substituted.