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of <h1>Amended Section 139: New Filing Rules for Credit Card Holders and Club Members; Foreign Travel Clarifications Added</h1> Section 139 of the Income-tax Act was amended by the Finance (No. 2) Act, 1998, effective August 1, 1998. The amendment changes the word 'two' to 'one' in the proviso and adds new clauses stating that individuals holding a primary credit card or those who are members of a club with an entrance fee of twenty-five thousand rupees or more must file returns. The Central Government can exempt certain classes from these requirements. Additionally, Explanation 4 clarifies that 'travel to any foreign country' excludes travel to neighboring countries or specified pilgrimage sites.
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