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<h1>Finance Act 2011 amends Income-tax Act Section 139: New deadlines, exemptions, and expanded sub-sections for filings.</h1> Section 139 of the Income-tax Act was amended by the Finance Act, 2011. The amendment includes inserting specific clauses in sub-section (1), such as distinguishing companies required to submit reports under section 92E, with a filing deadline of November 30 of the assessment year. Sub-section (1C) allows the Central Government to exempt certain classes from filing returns, effective June 1, 2011. Additionally, sub-section (4C) was expanded to include bodies, authorities, boards, trusts, commissions, and infrastructure debt funds, aligning with clauses (46) and (47) of section 10, effective June 1, 2011.