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of <h1>Income-tax Act Section 142 Amended: Aligns Timing with Section 139 for Consistent Tax Assessment Procedures.</h1> Section 142 of the Income-tax Act has been amended by the Finance Act, 1990. In subsection (1), clause (i), the phrase 'before the end of the relevant assessment year' is replaced with 'within the time allowed under subsection (1) of section 139.' This change aligns the timing requirements for certain actions under section 142 with the deadlines specified in section 139, ensuring consistency in the application of tax assessment procedures.
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