Section 35 - Amendment of section 139 - Finance Act, 1988

35. Amendment of section 139 In section 139 of the Income-tax Act, with effect from the 1st day of April, 1989, - (a) in sub-section (6A), after the words require him to furnish , the words, figures and letters the report of any audit obtained under section 44AB, the shall be inserted; (b) in the Explanation below sub-section (9), after clause (b), the following clause shall be inserted, namely :- (bb) the return is accompanied by the report of the audit obtained under section 44AB; .