Amendment of Section 139-A: In Section 139-A of the Income Tax Act, in sub- section
1), with effect from the 1st day of April. 2006, (a) in clause (iii), for the words, brackets, figures and letter "sub-section (4-A) of Section 139". the following shall be substituted, namely: "sub-section (4-A) of Section 139; or (iv) being an employer, who is required to furnish a return of fringe benefits under Section 115-WD,"; (b) in sub-section (7), Ihe following Explanation shall be inserted, namely: "Explanation. For the removal of doubts, it is hereby declared that any person, who has been allotted a permanent account number under any clause other than clause (iv) of sub-section (1), shall not be required to obtain another permanent account number and the permanent account number already allotted to him shall be deemed to be the permanent account number in relation to fringe benefit tax.".