Amendment of section 139.

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..... section 5A applies to such spouse shall be inserted; (ii) in clause (aa), after the words an assessee , the words , including the partners of the firm being such assessee, shall be inserted; (b) in sub-section (4), for the words return for any previous year at any time before , the words a return for any previous year at any time within three months prior to shall be substituted; (c) in sub-sectio .....

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..... nd sub-clause (iii), in clause (a), in Explanation 2, in sub-section (1) of the said section so as to provide that the due date for filing return of income for the spouse of the partner of a firm, if the governed by the provisions of section 5A of the said Act, shall be 31st October of the assessment year. It is further proposed to amend clause (aa) of the said Explanation so as to provide that th .....

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..... t year or before the completion of the assessment, whichever is earlier. It is also proposed to insert proviso before the Explanation to sub-section (9) of the said section so as to provide that the Board may specify, by notification, that any of the conditions specified in clauses (a) to (f) of the said Explanation shall not apply to such class of assessees or shall apply with such modifications, .....

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