# The Finance Act, 2011, Section 24: Amendment of section 139

- Act: The Finance Act, 2011
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2011/section/24/

## Text

Amendment of section 139. 24. In section 139 of the Income-tax Act,— (a ) in sub-section (1), in Explanation 2,— (i)  in clause ( a), in sub-clause (i),  after the words "a company", the words, brackets and letters "other than a company referred to in clause (aa)"  shall be inserted; (ii)  after clause ( a), the following clause shall be inserted, namely:— "( aa) in the case of an assessee being a company, which is required to furnish a report referred to in section 92E, the 30th day of November of the assessment year;"; (b ) after sub-section (1B), the following sub-section shall be inserted with effect from the 1st day of June, 2011, namely:— "(1C ) Notwithstanding anything contained in sub-section (1), the Central Government may, by notification in the Official Gazette, exempt any class or classes of persons from the requirement of furnishing a return of income having regard to such conditions as may be specified in that notification."; (c ) in sub-section (4C), with effect from the 1st day of June, 2011,— (i)  after clause ( f) and before the words "shall, if the total income", the following clauses shall be inserted, namely:— "( g)  body or authority or Board or Trust or Commission (by whatever name called) referred to in clause (46)  of section 10; ( h)  infrastructure debt fund referred to in clause (47)  of section 10,"; (ii)  after the words "medical institution or trade union", the words "or body or authority or Board or Trust or Commission or infrastructure debt fund" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

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