Amendment to Section 140 extends applicability to returns under section 115WD or section 139, effective April 2006. The opening portion of the provision is amended by substituting the words and figures 'under section 139' with the words, figures and letters 'under section 115WD or section 139', thereby extending the provision's applicability to returns under section 115WD as well as section 139, with effect from the first day of April, 2006.