Amendment of section 139.

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....3AAA) of section 10;"; (II) after clause (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) Boa....

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....Guarantee Fund referred to in clause (23EE) and Board or Authority referred to in clause (29A) of 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 re....