Mandatory furnishing of return by certain exempt entities :

CLAUSE(S) OF FINANCE BILL, 2017	PARTICUL ARS OF AMENDME NTS	SECTION	AMENDMENT / NEWLY INSERTED	APPLICABLE W.E.F.	BRIEF OF AMENDMENT
55	Mandatory furnishing of return by certain exempt entities	139(4C)(ca)/(e ba)/(ebb)/(fa)	Amendment	01/04/2018 (A.Y. 2018-19)	Any person as referred to in clause (23AAA), Investor Protection Fund referred to in clause (23EC) or clause (23ED), Core Settlement Guarantee Fund referred to in clause (23EE) and any Board or Authority referred to in clause (29A) of section 10 shall also be mandatorily required to furnish a return of income.