Regarding sec 139

JANET ANJALIN J (CA Final) (231 Points)

14 June 2013  

Dear Friends,

In the Finance Act 2013, Clause (aa) is inserted to sec 139(9). Is this applicable for A.Y.2013-14 or A.Y.2014-15. Clarify me regarding this as it is given "with effect from 01.06.2013"

Thanks in advance