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The Finance Act, 1985

Amendment of section 139

In force Act 32 of 1985 As on 19 Oct 2026

Act 32 of 1985 Ministry Finance

Section 29 of the Finance Act, 1985 deals with amendment of section 139. Amendment of section 139. 29. In section 139 of the Income-tax Act,— (a) in sub-section (1A), in clause (b) [as substituted by sub-clause (i) of clause (a) of section 25 of the Taxation Laws (Amendment) Act, 1984](67 of 1984), for the words "eighteen thousand rupees", the words "twenty-four thousand

Amendment of section 139.

29. In section 139 of the Income-tax Act,—

(a) in sub-section (1A), in clause (b) [as substituted by sub-clause (i) of clause (a) of section 25 of the Taxation Laws (Amendment) Act, 1984](67 of 1984), for the words "eighteen thousand rupees", the words "twenty-four thousand rupees" shall be substituted with effect from the 1st day of April, 1986 (1 of 1956);

(b) in sub-section (9), in the Explanation; in clause (e), for the Words "auditor's report", the words, figures and letter "auditor's report and, where an audit of cost accounts of the assessee has been conducted under section 233B of the Companies Act, 1956 (1 of 1956), also the report under that section" shall be substituted.

[Finance Act, 1985]

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Section 29, The Finance Act, 1985 (Act 32 of 1985).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 25 Omission of section 80VV
  2. Income-tax Act s. 139 Return of income

Questions about Section 29

What does Section 29 of the Finance Act deal with?

Section 29 of the Finance Act is headed "Amendment of section 139". Amendment of section 139. 29. In section 139 of the Income-tax Act,— (a) in sub-section (1A), in clause (b) [as substituted by sub-clause (i) of clause (a) of section 25 of the Taxation Laws (Amendment) Act, 1984](67 of 1984), for the words "eighteen thousand rupees", the words "twenty-four thousand

How do I find court cases under Section 29 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 1985 29, section 29 Finance Act 1985, section 29 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 29 of the Finance Act, and has it changed?

Its own text turns on section 25 (Omission of section 80VV), Income-tax Act 139 (Return of income), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1985 as Act 32 of 1985. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

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.