(8)(a)The provisions of this section shall also apply to a return of income which is furnished in pursuance of an order passed under section 239(3)(b);(b)the provisions of this section shall not apply to a specified senior citizen, as referred to in section 402(39), for the relevant tax year in which tax has been deducted at source under section 393(1) [Table: Sl. No. 8 (iii)].
