Return of income: section 139 to apply to returns filed pursuant to orders under section 119(2)(b). The Bill inserts sub section (9A) in section 139 to provide that returns of income furnished pursuant to orders under clause (b) of sub section (2) of section 119 are governed by the provisions of section 139, thereby subjecting such returns to the same filing obligations and legal consequences as other returns under that section, with effect from 1 October 2024.
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Provisions expressly mentioned in the judgment/order text.
Return of income: section 139 to apply to returns filed pursuant to orders under section 119(2)(b).
The Bill inserts sub section (9A) in section 139 to provide that returns of income furnished pursuant to orders under clause (b) of sub section (2) of section 119 are governed by the provisions of section 139, thereby subjecting such returns to the same filing obligations and legal consequences as other returns under that section, with effect from 1 October 2024.
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