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    <title>Amendment of section 139.</title>
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    <description>The Bill inserts sub section (9A) in section 139 to provide that returns of income furnished pursuant to orders under clause (b) of sub section (2) of section 119 are governed by the provisions of section 139, thereby subjecting such returns to the same filing obligations and legal consequences as other returns under that section, with effect from 1 October 2024.</description>
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      <description>The Bill inserts sub section (9A) in section 139 to provide that returns of income furnished pursuant to orders under clause (b) of sub section (2) of section 119 are governed by the provisions of section 139, thereby subjecting such returns to the same filing obligations and legal consequences as other returns under that section, with effect from 1 October 2024.</description>
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