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Amendment of section 139.

Clause 55 - DIRECT TAXES - Income-tax - Bill - Clause 55 - 55. In section 139 of the Income-tax Act, with effect from the 1st day of April, 2018,- (i) in sub-section (4C),- (I) after clause (c), the following clause shall be inserted, namely:- (ca) person referred to in clause (23AAA) of section 10; ; (II) after clause (eb), the following clauses shall be inserted, namely:- (eba) Investor Protection Fund referred to in clause (23EC) or clause (23ED) of section 10; (ebb) Core Settlement Guarantee .....

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