# The Finance Act, 2008, Section 30: Amendment of section 139

- Act: The Finance Act, 2008
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2008/section/30/

## Text

Amendment of section 139. 30. In section 139 of the Income-tax Act,— (a ) in sub-section (1), in Explanation 2, in clause (a), for the figures, letters and words "31st day of October", the figures, letters and words "30th day of September" shall be substituted; (b ) in sub-section (9), in the Explanation, in clause (c), in sub-clause (i), the words, figures and letters "before the 1st day of April, 2008" shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

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