Section 139 amendment limits 'deducted at source' to sums deducted before 1 April 2005, altering tax return rules. Amendment substitutes the words qualifying sums to limit applicability to amounts deducted at source before the 1st day of April, 2005 and, with effect from the 1st day of April, 2005, thereby narrowing the temporal scope of the Explanation to sub-section (9) of section 139.