Amendment status not verified — confirm the current text below against the official source.
In section 139 of the Income-tax Act, after sub-section (9) and the proviso to the Explanation thereof, the following sub-section shall be inserted with effect from the 1st day of October, 2024, namely:-- "(9A) Where any return of income is furnished in pursuance of an order under clause (b) of sub-section (2) of section 119, the provisions of this section shall apply.".