Amendment of Income-tax Act, etc., to provide for a new appellate authority thereunder
Section 39 of the Finance Act, 1977 deals with amendment of Income-tax Act, etc., to provide for a new appellate authority thereunder. Amendment of Income-tax Act, etc., to provide for a new appellate authority thereunder 39. The Act was enacted on 06 Aug 1977.
Amendment of Income-tax Act, etc., to provide for a new appellate authority thereunder
39. (1) The amendments directed in the Fifth Schedule, being amendments to provide for a new appellate authority under the Income-tax Act, the Wealth-tax Act, 1957 (27 of 1957), the Gift-tax Act, 1958 (18 of 1958), the Companies (Profits) Surtax Act, 1964 (7 of 1964) and the Interest-tax Act, 1974 (45 of 1974) and for matters connected therewith, shall be made in the said Acts.
(2) For the removal of doubts it is hereby declared that any action required to be taken, after the commencement of this section, in relation to any appeal disposed of by an Appellate Assistant Commissioner or a Commissioner before such commencement, under any Act referred to in sub-section (1), may be taken as if the amendments directed to be made in that Act by sub-section (1) had not been made.
(3) This section shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
[Finance (No.
2) Act, 1977]
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Section 39, The Finance Act, 1977 (Act 11 of 1977).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 2
Questions about Section 39
What does Section 39 of the Finance Act deal with?
Section 39 of the Finance Act is headed "Amendment of Income-tax Act, etc., to provide for a new appellate authority thereunder". Amendment of Income-tax Act, etc., to provide for a new appellate authority thereunder 39.
How do I find court cases under Section 39 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1977 39, section 39 Finance Act 1977, section 39 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 39 of the Finance Act, and has it changed?
2 other provisions in this corpus refer back to it.
When was Section 39 of the Finance Act enacted?
Section 39 of the Finance Act, cited as Finance Act 1977 39, was enacted on 06 Aug 1977 as Act 11 of 1977. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule6584 words
- Fifth Schedule. Fifth Schedule3796 words
- 2. Income-tax1831 words
- 18. Insertion of new section 80HHA832 words
- 38. Amendment of Act 8 of 1976797 words
- 9. Amendment of section 32A676 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.