Amendment of section 139.

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....54B or section 54D or section 54EC or section 54F or section 54G or section 54GA or section 54GB" shall be inserted; (b) after the sixth proviso, and before Explanation 1 the following proviso shall be inserted, namely:-- "Provided also that a person referred to in clause (b), who is not required to furnish a return under this sub-section, and who during the previous year-- (i....

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....d, namely:-- 'Explanation 6.-For the purposes of this sub-section,- (a) "banking company" shall have the meaning assigned to it in clause (i) of the Explanation to section 269SS; (b) "co-operative bank" shall have the meaning assigned to it in clause (ii) of the Explanation to section 269SS.'. - Clause 39 of the Bill seeks to amend section 139 of the Incometax Act relatin....