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<h1>Partners' Audit Scope Expanded: Section 139 Amendment Retroactively Applies Enhanced Reporting Requirements for Firm Accounts</h1> The amendment modifies section 139 of the Income-tax Act by expanding the explanation to include provisions for partners of firms whose accounts are required to be audited. The modification is retroactively applied from April 1, 1989, and extends the existing auditing requirements to include partner-level reporting for specified firms.