# The Finance Act, 2020, Section 66: Amendment of Section 139

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/66/

## Text

Amendment of section 139. 66. In section 139 of the Income-tax Act, in sub-section (1), in Explanation 2, in clause (a),— (a) | in sub-clause (iii), the word "working" shall be omitted; (b) | in the long line, for the figures, letters and words "30th day of September", the figures, letters and words "31st day of October" shall be substituted.

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