{"act":{"id":"finance-act-2020","short_title":"The Finance Act, 2020","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2020-2021.","act_number":null,"act_year":2020,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":157,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2020/"},"unit":"section","section":{"number":"66","heading":"Amendment of Section 139","text":"Amendment of section 139. 66. In section 139 of the Income-tax Act, in sub-section (1), in Explanation 2, in clause (a),— (a) | in sub-clause (iii), the word \"working\" shall be omitted; (b) | in the long line, for the figures, letters and words \"30th day of September\", the figures, letters and words \"31st day of October\" shall be substituted.","html":"<p><b>Amendment of section 139.</b></p><p><b>66.</b> In section 139 of the Income-tax Act, in sub-section (1), in <i>Explanation 2</i>, in clause (<i>a</i>),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-clause (<i>iii</i>), the word \"working\" shall be omitted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in the long line, for the figures, letters and words \"30th day of September\", the figures, letters and words \"31st day of October\" shall be substituted.</td></tr></table></div>","words":60,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2020/section/66/","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."}