Amendment of section 139

Section 55 of the Finance Act, 2017 deals with amendment of section 139. 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;"; The Act was enacted on 17 Apr 2017.

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.

Section 55, The Finance Act, 2017.