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<h1>Finance Act 1990 amends Section 139 of the Income-tax Act: Accountant report needed for sections 80HHC, 80HHD from April 1991.</h1> Section 139 of the Income-tax Act has been amended by the Finance Act, 1990. In sub-section (1), the amendment adds that a report from an accountant is required under sections 80HHC or 80HHD, effective from April 1, 1991. Additionally, in sub-section (10), the proviso is modified to replace the existing clause (b) with a new clause that specifies a return of a firm or a partner of a firm.