In section 139 of the Income-tax Act, in sub-section (4C), for the words "scientific research association" at both the places where they occur, the words "research association" shall be substituted with effect from the 1st day of April, 2011.
Finance Act, 2010 Section 32 - Bare Act |
| State | Central Government |
| Year | 2010 |
| Section Title | Amendment of Section 139 |
Act Info: