Amendment of section 139

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....me 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 and setting forth such other particulars as ma....

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....ed; (c) in sub-section (3) [as amended by section 12 of the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 (46 of 1986)],- (i) the words, brackets and figure "has not been served with a notice under sub-section (2)," shall be omitted; (ii) the words "or by the thirty-first day of July of the assessment year relevant to the previous year during which the....

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....e end of the relevant 'assessment year. (4A) Every person, trust or institution referred to in sub- section (1) of section 80F shall, if the total income in respect of which such person, trust or institution is assessable (the total income for this purpose being computed without giving effect to the provisions of that section) exceeds the maximum amount which is not chargeable to inco....

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....earlier: Provided that where the return relates to the previous year relevant to the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year, the reference to one year aforesaid shall be construed as a reference to two years from the end of the relevant assessment year."; (f) in sub-sections (6) and (6A), for the words, brackets and figures "in su....