{"act":{"id":"finance-act-2009","short_title":"The Finance Act, 2009","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2009-2010.","act_number":null,"act_year":2009,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":89,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2009/"},"unit":"section","section":{"number":"53","heading":"Amendment of section 139A","text":"Amendment of section 139A. 53. In section 139A of the Income-tax Act, with effect from the 1st day of October, 2009,— (a ) in sub-section (5B), in clause (iv), the word \"quarter­ly\" shall be omitted; (b ) in sub-section (5D), in clause (iii), the word \"quar­terly\" shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 139A.</b></p><p><b>53.</b> In section 139A of the Income-tax Act, with effect from the 1st day of October, 2009,—</p><p>(<i>a</i> ) in sub-section (5B), in clause (<i>iv</i>), the word \"quarter­ly\" shall be omitted;</p><p>(<i>b</i> ) in sub-section (5D), in clause (<i>iii</i>), the word \"quar­terly\" shall be omitted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":55,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/53/","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."}