Section 5 - Amendment of section 10A - Finance Act, 1988

5. Amendment of section 10A In section 10A of the Income-tax Act, with effect from the 1st day of April, 1989, - (a) in sub-section (7), for the words, brackets and figures before the expiry of the time allowed under sub-section (1) or sub-section (2) of section 139, whether fixed originally or on extension, for furnishing the return of income , the words, brackets and figures before the due date for furnishing the return of income under sub-section (1) of section 139 shall be substituted; (b) in sub-section (8) [as inserted by section 126 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], - (i) for the words in this section , the words, brackets and figure in sub-section (5) shall be substituted; (ii) for the words purposes of this section , the words purposes of that sub-section shall be substituted.