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<h1>Amendments to Section 139: New Filing Requirements for Specific Entities Under Income-tax Act, Effective April 2018</h1> Section 139 of the Income-tax Act was amended by the Finance Act, 2017, effective April 1, 2018. In sub-section (4C), new clauses were added to include specific entities such as those mentioned in section 10 clauses (23AAA), (23EC), (23ED), (23EE), and (29A). Additionally, the wording in sub-section (5) was modified by removing 'the expiry of one year from.' These changes impact the filing requirements for certain individuals and organizations under the Income-tax Act.