Amendment of section 139

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....wing clauses shall be inserted, namely:--                 "(ea) Mutual Fund referred to in clause (23D) of section 10;                 (eb) securitisation trust referred to in clause (23DA) of section 10;             &nbs....

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.... this Act shall, so far as may be, apply if it were a return required to be furnished under sub-section (1).". - Clause 47 of the Bill seeks to amend section 139 of the Income-tax Act relating to return of income.           The existing provisions contained in sub-section (4C) of section 139, inter alia, provide for filing return of income by ce....