Clause 41 - Amendment of section 139. - Finance (No. 2) Bill, 2024

Amendment of section 139. 41. In section 139 of the Income-tax Act, after sub-section (9) and the proviso to the Explanation thereof, the following sub-section shall be inserted with effect from the 1st day of October, 2024, namely: (9A) Where any return of income is furnished in pursuance of an order under clause (b) of sub-section (2) of section 119, the provisions of this section shall apply. .