# The Finance Act, 1990, Section 34: Amendment of section 139

- Act: The Finance Act, 1990 (Act 12 of 1990)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1990/section/34/

## Text

Amendment of section 139 34. In section 139 of the Income-tax Act,— (a) in sub-section (1), in the Explanation, in clause (b), in sub-clause (i) after the words "to be so audited", the words, figures and letters "or where the report of an accountant is required to be furnished under section 80HHC or section 80HHD" shall be inserted with effect from the 1st day of April, 1991; (b) in sub-section (10), in the proviso, for clause (b), the following clause shall be substituted, namely: — "(b) a return of a firm or a partner -of a firm;". [Finance Act, 1990] © Copyright. Taxmann Publications Pvt. Ltd.

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