Section 29 - Amendment of Section 139 - Finance Act, 1995

29. Amendment of Section 139 In section 139 of the Income-tax Act, with effect from the 1st day of July, 1995, - (a) in sub-section (6A), - (i) the words, brackets and figures sub-sections (1) and (3) of shall be omitted; (ii) for the words, figures and letters obtained under section 44AB , the words, figures and letters referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the return, a copy of such report together with proof of furnishing the report shall be substituted; (b) in sub-section (9), in the Explanation, for clause (bb), the following clause shall be substituted, namely :- (bb) the return is accompanied by the report of the audit referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the return, by a copy of such report together with proof of furnishing the report; .