(iii)[ who is required to furnish a return of income under ] [Substituted by Act 22 of 1995, Section 30, for Section 139-A (w.e.f. 1.7.1995).][sub-section (4-A) of section 139; or [ Substituted by Act 18 of 2005, Section 41, for " sub-section (4-A) of section 139" (w.e.f. 1.4.2006).]