{"act":{"id":"finance-act-2019-no-2","short_title":"The Finance Act, 2019 (No. 2)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2019-2020.","act_number":null,"act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":217,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/"},"unit":"section","section":{"number":"41","heading":"Amendment of section 139AA","text":"Amendment of section 139AA 41. In section 139AA of the Income-tax Act, in sub-section (2), in the proviso, for the words \"deemed to be invalid and the other provisions of this Act shall apply, as if the person had not applied for allotment of permanent account number\", the words \"made inoperative after the date so notified in such manner as may be prescribed\" shall be substituted with effect from the 1st day of September, 2019.","html":"<p><b><b>Amendment of section 139AA</b></b></p><p><b><b>41</b>.</b> In section 139AA of the Income-tax Act, in sub-section (2), in the proviso, for the words \"deemed to be invalid and the other provisions of this Act shall apply, as if the person had not applied for allotment of permanent account number\", the words \"made inoperative after the date so notified in such manner as may be prescribed\" shall be substituted with effect from the 1st day of September, 2019.</p>","words":75,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/41/","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."}