Amendment of section 139.

32. In section 139 of the Income-tax Act, in sub-section (9), in the Explanation, in clause (c), in sub-clause (i), for the words ìdeducted at source andî, the words, figures and letters ìdeduct‚ed at source before the 1st day of April, 2005 andî shall be substituted with effect from the 1st day of April, 2005.