https://www.taxtmi.com/acts?id=10003 Section 142(1) of the Income tax Act is amended by substituting the phrase that defines the class of returns to which it applies so as to include returns filed under section 115WD along with returns under section 139, and to preserve reference to cases where the time allowed under sub section (1) of section 139 applies, effective from the fiscal year commencing 1 April 2006. en-us Wed, 22 Oct 2008 12:51:59 +0530 Wed, 22 Oct 2008 12:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10003 Section 142(1) of the Income tax Act is amended by substituting the phrase that defines the class of returns to which it applies so as to include returns filed under section 115WD along with returns under section 139, and to preserve reference to cases where the time allowed under sub section (1) of section 139 applies, effective from the fiscal year commencing 1 April 2006. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 12:51:59 +0530 https://www.taxtmi.com/acts?id=10003