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<h1>Finance Bill 2017 amends Section 139, mandating returns for entities under Section 10 and revises revised return timelines.</h1> Clause 55 of the Finance Bill, 2017 proposes amendments to section 139 of the Income-tax Act, effective April 1, 2018. It mandates the filing of income returns by entities previously exempt under section 10, including those referred to in clauses (23AAA), (23EC), (23ED), (23EE), and (29A). Additionally, the amendment to sub-section (5) revises the timeline for submitting a revised return, allowing it up to the end of the relevant assessment year or before assessment completion. These changes will apply from the assessment year 2018-2019 onwards.