Amendment of section 139

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..... erred to in clause (23DA) of section 10; (ec) venture capital company or venture capital fund referred to in clause (23FB) of section 10; ; (ii) after the words or infrastructure debt fund , the words or Mutual Fund or securitisation trust or venture capital company or venture capital fund shall be inserted; (b) after sub-section (4D), the following sub-section shall be inserted, namely: (4E) Ever .....

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..... referred to in clause (23DA) of section 10 and Venture Capital Company or Venture Capital Fund referred to in clause (23FB) of section 10 shall, if the total income in respect of which such fund, trust or company is assessable, without giving effect to the provisions of section 10, exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income of the previous ye .....

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