Section 62 - Amendment of section 139 - Finance Act, 1999

62. Amendment of section 139 In section 139 of the Income-tax Act, with effect from the 1st day of June, 1999, - (a) in sub-section (1), in the first proviso, in clause (ii), for the words motor vehicle , the words motor vehicle other than a two-wheeled motor vehicle, whether having any detachable side car having extra wheel attached to such two-wheeled motor vehicle or not shall be substituted; (b) in sub-section (6), for the words and value and belonging to him , the words , value and belonging to him, his bank account and credit card held by him shall be substituted.