Section 30 - Amendment of section 139. - Finance Act, 2008

Amendment of section 139. 30. In section 139 of the Income-tax Act,— (a) in sub-section (1), in Explanation 2, in clause (a), for the figures, letters and words "31st day of October", the figures, letters and words "30th day of September" shall be substituted; (b) in sub-section (9), in the Explanation , in clause (c), in sub-clause (i), the words, figures and letters "before the 1st day of April, 2008" shall be omitted.