# The Finance Act, 2019 (No. 2), Section 56: Amendment of section 239

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/56/

## Text

Amendment of section 239 56. In section 239 of the Income-tax Act, with effect from the 1st day of September, 2019,— (a) | in sub-section (1), for the words "in the prescribed form and verified in the prescribed manner", the words and figures "by furnishing return in accordance with the provisions of section 139" shall be substituted; (b) | sub-section (2) shall be omitted.

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