{"act":{"id":"finance-act-2006","short_title":"The Finance Act, 2006","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2006-2007.","act_number":null,"act_year":2006,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":66,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2006/"},"unit":"section","section":{"number":"35","heading":"Amendment of section 142","text":"Amendment of section 142. 35. In section 142 of the Income-tax Act, in sub-section (1), in clause (i),— (a ) for the words, brackets and figures \"within the time allowed under sub-section (1) of section 139\", the words, brackets and figures \"within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year\" shall be substituted; (b ) the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April,1990, namely:— \" Provided that where any notice has been served under this sub-section for the purposes of this clause after the end of the relevant assessment year commencing on or after the 1st day of April, 1990 to a person who has not made a return within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year, any such notice issued to him shall be deemed to have been served in accordance with the provisions of this sub-section.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 142.</b></p><p><b>35</b>. In section 142 of the Income-tax Act, in sub-section (1), in clause (<i>i</i>),—</p><p>(<i>a</i> ) for the words, brackets and figures \"within the time allowed under sub-section (1) of section 139\", the words, brackets and figures \"within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year\" shall be substituted;</p><p>(<i>b</i> ) the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April,1990, namely:—</p><p>\" <b>Provided</b> that where any notice has been served under this sub-section for the purposes of this clause after the end of the relevant assessment year commencing on or after the 1st day of April, 1990 to a person who has not made a return within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year, any such notice issued to him shall be deemed to have been served in accordance with the provisions of this sub-section.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":179,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2006/section/35/","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."}