Section 29 - Amendment of section 139 - Finance Act, 1985

29. Amendment of section 139 In section 139 of the Income-tax Act, - (a) in sub-section (1A), in clause (b) [as substituted by sub-clause (i) of clause (a) of section 25 of the Taxation Laws (Amendment) Act, 1984 (67 of 1984)], for the words eighteen thousand rupees , the words twenty-four thousand rupees shall be substituted with effect from the 1st day of April, 1986; (b) in sub-section (9), in the Explanation, in clause (e), for the words auditor's report , the words, figures and letter auditor's report and where an audit of cost accounts of the assessee has been conducted under section 233B of the Companies Act 1956 (1 of 1956), also the report under that section shall be substituted.