Clause 27 - Amendment of Section 139 - Finance Bill, 2008

27. 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 "31 st day of October", the figures, letters and words "30 th 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 1 st day of April, 2008" shall be omitted.