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of <h1>Income-tax Act Section 139 Amended: Income Threshold Raised to Rs. 24,000; Auditor's Report Requirements Expanded from April 1986.</h1> Section 139 of the Income-tax Act is amended by the Finance Act, 1985. In sub-section (1A), clause (b), the income threshold is increased from eighteen thousand rupees to twenty-four thousand rupees, effective April 1, 1986. In sub-section (9), clause (e) of the Explanation, the requirement for an auditor's report is expanded to include, where applicable, a report under section 233B of the Companies Act 1956, if a cost accounts audit has been conducted.
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