# The Finance Act, 1988, Section 35: Amendment of section 139

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/35/

## Text

Amendment of section 139 35. In section 139 of the Income-tax Act, with effect from the 1st day of April, 1989,— (a) in sub-section (6A), after the words "require him to furnish", the words, figures and letters "the report of any audit obtained under section 44AB, the" shall be inserted; (b) in the Explanation below sub-section (9), after clause (b), the following clause shall be inserted, namely:— "(bb) the return is accompanied by the report of the audit obtained under section 44AB;". [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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