https://www.taxtmi.com/acts?id=9868 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. en-us Wed, 22 Oct 2008 11:03:06 +0530 Wed, 22 Oct 2008 11:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9868 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. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 11:03:06 +0530 https://www.taxtmi.com/acts?id=9868