In section 139 of the Income-tax Act,--
(a) in sub-section (1), in Explanation 2, in clause (a), for the figures, letters and words 31st day of October, the figures, letters and words 30th day of September shall be substituted;
(b) in sub-section (9), in the Explanation, in clause (c), in sub-clause (i), the words, figures and letters before the 1st day of April, 2008 shall be omitted.