Amendment of Section 139a
In section 139A of the Income-tax Act,--
(a) in sub-section (5A), the first proviso shall be omitted with effect from the 1st day of April, 2005;
(b) in sub-sections (5C) and (5D), for the word "buyer", the words "buyer or licensee or lessee" shall be substituted with effect from the 1st day of October, 2004.