In section 139 of the Income-tax Act, in the sub-section (1), in the Explanation, in clause (a), for the figures, letters and words "31st day of December", the figures, letters and words "30th day of November" shall be substituted.
Finance Act 1994 Section 36 - Bare Act |
| State | Central Government |
| Year | 1994 |
| Section Title | Amendment of Section 139 |
Act Info: