https://www.taxtmi.com/acts?id=7829 The proviso at the end of sub section (9) of section 139 is omitted and is deemed to have been omitted with effect from the specified earlier effective date, thereby excising that proviso from the statutory text and giving the deletion retrospective operability under the Finance Act, 2007. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 19 Jan 2008 22:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7829 The proviso at the end of sub section (9) of section 139 is omitted and is deemed to have been omitted with effect from the specified earlier effective date, thereby excising that proviso from the statutory text and giving the deletion retrospective operability under the Finance Act, 2007. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7829