# The Finance Act, 2025, Section 40: Amendment of section 139

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/40/

## Text

Amendment of section 139. 40.  In section 139 of the Income-tax Act, in sub-section (8A),— (a) | for the words "twenty-four months", the words "forty-eight months" shall be substituted; (b) | after the third proviso, the following provisos shall be inserted, namely:— "Provided also that no updated return shall be furnished by any person where any notice to show-cause under section 148A has been issued in his case after thirty-six months from the end of the relevant assessment year: Provided also that the fourth proviso shall not apply where an order is passed under sub-section (3) of section 148A determining that it is not a fit case to issue notice under section 148:".

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