{"act":{"id":"finance-act-2004","short_title":"The Finance Act, 2004","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2004-2005.","act_number":null,"act_year":2004,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":68,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2004/"},"unit":"section","section":{"number":"33","heading":"Amendment of section 139A","text":"Amendment of section 139A. 33. In section 139A of the Income-tax Act,— (a ) in sub-section (5A), the first proviso shall be omitted with effect from the 1st day of April, 2005; (b ) in sub-sections (5C) and (5D), for the word \"buyer\", the words \"buyer or licensee or lessee\" shall be substituted with effect from the 1st day of October, 2004. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 139A.</b></p><p><b>33.</b> In section 139A of the Income-tax Act,—</p><p>(<i>a</i> ) in sub-section (5A), the first proviso shall be omitted with effect from the 1st day of April, 2005;</p><p>(<i>b</i> ) in sub-sections (5C) and (5D), for the word \"buyer\", the words \"buyer or licensee or lessee\" shall be substituted with effect from the 1st day of October, 2004.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":68,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2004/section/33/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}