Amendment of section 139A.

33. In section 139A of the Income-tax Act,ó

ÝÝÝÝÝÝÝ (a)Ý in sub-section (5A), the first proviso shall be omitted with effect from the 1st day of April, 2005;

ÝÝÝÝÝÝÝ (b)Ý in sub-sections (5C) and (5D), for the word ìbuyerî, the words ìbuyer or licensee or lesseeî shall be substituted with effect from the 1st day of October, 2004.