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    <title>Amendment of section 139.</title>
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    <description>The amendment prescribes a later filing deadline for companies required to furnish transfer pricing reports, empowers the Central Government to exempt classes of persons from filing returns by notification subject to conditions, and expands filing related provisions to include bodies or authorities or Boards or Trusts or Commissions and infrastructure debt funds.</description>
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      <description>The amendment prescribes a later filing deadline for companies required to furnish transfer pricing reports, empowers the Central Government to exempt classes of persons from filing returns by notification subject to conditions, and expands filing related provisions to include bodies or authorities or Boards or Trusts or Commissions and infrastructure debt funds.</description>
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