Amendment of section 139.

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..... 4D or section 54EC or section 54F or section 54G or section 54GA or section 54GB" shall be inserted; (b) after the sixth proviso, and before Explanation 1 the following proviso shall be inserted, namely:-- "Provided also that a person referred to in clause (b), who is not required to furnish a return under this sub-section, and who during the previous year-- (i) has deposited an amount or agg .....

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..... sub-section,- (a) "banking company" shall have the meaning assigned to it in clause (i) of the Explanation to section 269SS; (b) "co-operative bank" shall have the meaning assigned to it in clause (ii) of the Explanation to section 269SS.'. - Clause 39 of the Bill seeks to amend section 139 of the Incometax Act relating to return of income. Sub-section (1) of the said section provides for .....

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..... of electricity; or (iv) fulfills such other conditions as may be prescribed. It is further proposed to amend the said sub-section so as to provide for furnishing of return by a person who is claiming rollover benefit of capital gains, for investment in a house or a bond or any other asset under sections 54, 54B, 54D, 54EC, 54F, 54G, 54GA and 54GB. These amendments will take effect from 1st Apr .....

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