# The Finance Act, 1990, Section 31: Amendment of section 115-I

- Act: The Finance Act, 1990 (Act 12 of 1990)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1990/section/31/

## Text

B.—Relief for income-tax'. Amendment of section 115-I 31. In section 115-1 of the Income-tax Act, for the words and figures "to the Assessing Officer his return of income for that assessment year under section 139 together with a declaration in writing to the effect", the words and figures "his return of income for that assessment year under section 139 declaring therein" shall be substituted. [Finance Act, 1990] © Copyright. Taxmann Publications Pvt. Ltd.

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