In section 140 of the Income-tax Act, in the opening portion, for the words and figures "under section 139", the words, figures and letters "under section 115WD or section 139" shall be substituted with effect from the 1st day of April, 2006.
Finance Act 2005 Section 42 - Bare Act |
| State | Central Government |
| Year | 2005 |
| Section Title | Amendment of Section 140 |
Act Info: