Amendment to Section 142 expands applicability to returns filed under section 115WD or section 139, effective next fiscal year. Section 142(1) of the Income tax Act is amended by substituting the phrase that defines the class of returns to which it applies so as to include returns filed under section 115WD along with returns under section 139, and to preserve reference to cases where the time allowed under sub section (1) of section 139 applies, effective from the fiscal year commencing 1 April 2006.