Amendment of section 139.

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.... (eb), the following clauses shall be inserted, namely:- "(eba) Investor Protection Fund referred to in clause (23EC) or clause (23ED) of section 10; (ebb) Core Settlement Guarantee Fund referred to in clause (23EE) of section 10;"; (III) after clause (f), the following clause shall be inserted, namely:- "(fa) Board or Authority referred to in clause (29A) of section 10;"; (IV) in the lo....

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....section 10 shall also be mandatorily required to file return of income. Sub-section (5) of the said section 139 provides that a person can furnish a revised return, in case he discovers any omission or wrong statement in his return of income already furnished, within one year from the end of the relevant assessment year or before completion of assessment, whichever is earlier. It is proposed to ....