- In section 139 of the Income-tax Act, with effect from the 1st day of April, 2015,-(a)in sub-section (4C),-(i)after clause (e), the following clauses shall be inserted, namely:-"(ea) Mutual Fund referred to in clause (23D) of section 10;(eb)securitisation trust referred to in clause (23DA) of section 10;(ec)venture capital company or venture capital fund referred to in clause (23FB) of section 10;"(ii)after the words "or infrastructure debt fund", the words "or Mutual Fund or securitisation trust or venture capital company or venture capital fund" shall be inserted;(b)after sub-section (4D), the following sub-section shall be inserted, namely:-"(4E) Every business trust, which is not required to furnish return of income or loss under any other provisions of this section, shall furnish the return of its income in respect of its income or loss in every previous year and all the provisions of this Act shall, so far as may be, apply if it were a return required to be furnished under sub-section (1).".
