Section 43 - Amendment of section 139A - Direct Tax Laws (Amendment) Act, 1987

43. Amendment of section 139A. In section 139A of the Income-tax Act,- (i) in sub-sections (1) and (2), for the words any accounting year , the words any previous year shall be substituted; (ii) in sub-section (6), after clause (b), the following clause shall be inserted, namely :- (c) the categories of documents pertaining to business or profession of the persons to whom permanent account numbers have been allotted, in which such numbers shall be quoted by them. ; (iii) in the Explanation, clause (a) shall be omitted,