Amendment of section 139.

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....bstituted, namely:-- 'Explanation 2.--For the purposes of this sub-section, "due date" in respect of the persons mentioned in column B of the Table below, subject to the conditions as mentioned in column C of the said Table, shall be the due date of assessment year as mentioned in column D thereof:- TABLE Sl.No. Person Conditions Due date A B C D 1 Assesse....

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....being in force; (ii) partner of a firm whose accounts are not required to be audited under this Act or under any other law for the time being in force or the spouse of such partner (if section 5A applies to such spouse). Where the provisions of section 92E do not apply 31st August. 4. Any other assessee.   31st July.'; (b) for sub-section (5), the following sub-s....