https://www.taxtmi.com/acts?id=10135 Amendments to section 139 amend filing and credit conditions by limiting one proviso's temporal scope to previous years ending before 1 April 2005, and by revising sub-section (9)'s Explanation to cover amounts "deducted or collected at source," update date references, require absence of a certificate under sections 203 or 206C as operative proof, and empower the Board to dispense with or include specified conditions in prescribed return forms. en-us Wed, 22 Oct 2008 17:15:23 +0530 Wed, 22 Oct 2008 17:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10135 Amendments to section 139 amend filing and credit conditions by limiting one proviso's temporal scope to previous years ending before 1 April 2005, and by revising sub-section (9)'s Explanation to cover amounts "deducted or collected at source," update date references, require absence of a certificate under sections 203 or 206C as operative proof, and empower the Board to dispense with or include specified conditions in prescribed return forms. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 17:15:23 +0530 https://www.taxtmi.com/acts?id=10135