Amendment of section 139.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch partner if the provisions of section 5A applies to such spouse" shall be inserted; (ii) in clause (aa), after the words "an assessee", the words ", including the partners of the firm being such assessee," shall be inserted; (b) in sub-section (4), for the words "return for any previous year at any time before", the words "a return for any previous year at any time within three month....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... persons or class of persons and time-limits for doing so. It is proposed to amend sub-clause (iii), in clause (a), in Explanation 2, in sub-section (1) of the said section so as to provide that the due date for filing return of income for the spouse of the partner of a firm, if the governed by the provisions of section 5A of the said Act, shall be 31st October of the assessment year. It is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4) can be revised at any time within three months prior to the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. It is also proposed to insert proviso before the Explanation to sub-section (9) of the said section so as to provide that the Board may specify, by notification, that any of the conditions specified in clauses (a) to (f) of the said....