Amendment of section 139

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....if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner ....

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.... or (iii) is a subscriber to a telephone; or (iv) has incurred expenditure for himself or any other person on travel to any foreign country ; or (v) is the holder of a credit card, not being an "add-on" card, issued by any bank or institution; or (vi) is a member of a club where entrance fee charged is twenty-five thousand rupees or more, shall furnish ....

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...., "due date" means,- (a) where the assessee is - (i) a company; or (ii) a person (other than a company) whose accounts are required to be audited under this act or under any other law for the time being in force; or (iii) a working partner of a firm whose accounts are required to be audited under this act or under any other law for the time being in force, ....