- In section 139 of the Income-tax Act, with effect from the 1st day of April, 2018,-(i)in sub-section (4C),-(I)after clause (c), the following clause shall be inserted, namely:-"(ca) person referred to in clause (23AAA) of section 10;";(II)after clause (eb), the following clauses shall be inserted, namely:-"(eba) Investor Protection Fund referred to in clause (23EC) or clause (23ED) of section 10;(ebb)Core Settlement Guarantee Fund referred to in clause (23EE) of section 10;";(III)after clause (f), the following clause shall be inserted, namely:-"(fa) Board or Authority referred to in clause (29A) of section 10;";(IV)in the long line occurring after clause (h), after the words "association or institution,", the words "person or" shall be inserted;(ii)in sub-section (5) [as substituted by section 67 of the Finance Act, 2016], the words "the expiry of one year from" shall be omitted.
