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of <h1>Income-tax Act Section 139 Amended: Key Changes to Filing and Revising Returns Effective April 1, 2017</h1> Section 139 of the Income-tax Act was amended by the Finance Act, 2016, effective April 1, 2017. Changes include substituting 'provisions of clause (38) of section 10 or section 10A' in sub-section (1), and adding 'or sub-section (2) of section 73A' in sub-section (3). Sub-section (4) was replaced to allow filing a return before the end of the relevant assessment year or assessment completion. Sub-section (5) permits filing a revised return within one year from the end of the assessment year or before assessment completion. Clause (aa) in the Explanation of sub-section (9) was omitted.
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