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.