Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 42] [Section 139] [Entire Act] Union of India - Subsection Section 139(10) in The Income Tax Act, 1961 (10)[Omitted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991.]