# The Finance Act, 2017, Section 55: Amendment of section 139

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/55/

## Text

Amendment of section 139. 55. In section 139 of the Income-tax Act, with effect from the 1st day of April, 2018,— (i) | in sub-section (4C),— (I) | after clause (c), the following clause shall be inserted, namely:— "(ca) | person referred to in clause (23AAA) of section 10;"; (II) | after clause (eb), the following clauses shall be inserted, namely:— "(eba) | Investor Protection Fund referred to in clause (23EC) or clause (23ED) of section 10; (ebb) | Core Settlement Guarantee Fund referred to in clause (23EE) of section 10;"; (III) | after clause (f), the following clause shall be inserted, namely:— "(fa) | Board or Authority referred to in clause (29A) of section 10;"; (IV) | in the long line occurring after clause (h), after the words "association or institution,", the words "person or" shall be inserted; (ii) | in sub-section (5) [as substituted by section 67 of the Finance Act, 2016 (28 of 2016)], the words "the expiry of one year from" shall be omitted.

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