Section 139A amendment removes 'quarterly' requirement from specified clauses, changing filing periodicity under income tax. Amendment to section 139A of the Income-tax Act removes the word "quarterly" from clause (iv) of sub-section (5B) and clause (iii) of sub-section (5D), ... Summary
Section 139A amendment removes 'quarterly' requirement from specified clauses, changing filing periodicity under income tax.
Amendment to section 139A of the Income-tax Act removes the word "quarterly" from clause (iv) of sub-section (5B) and clause (iii) of sub-section (5D), effective 1 October 2009, thereby modifying the statutory wording that governs the periodicity requirement in those provisions.
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