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Section39
The Finance Act, 1986

Consequential amendment

In force Act 23 of 1986 As on 19 Oct 2026

Act 23 of 1986 Ministry Finance

Section 39 of the Finance Act, 1986 deals with consequential amendment. Consequential amendment . 39. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1987, namely:— (a) in section 80A, in sub-section (3),— (i) the words, figures and letter "or section 80K" shall be omitted;

Consequential amendment .

39. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1987, namely:—

(a) in section 80A, in sub-section (3),—

(i) the words, figures and letter "or section 80K" shall be omitted;

(ii) the words, figures and letter "or section 80S" shall be omitted;

(iii) the words, figures and letters "or section 80TT" shall be omitted;

(b) in section 80VVA, in sub-section (2),—

(i) clause (xiiia) shall be renumbered as clause (xiiib), and before clause (xiiib) as so renumbered, the following clause shall be inserted, namely: —

"(xiiia) section 32AB;";

(ii) clause (xxiv) shall be omitted;

(c) in section 197,—

(i) in sub-section (1), in clause (a), the figures and letters, "194B, 194BB" shall be omitted;

(ii) sub-section (3) shall be omitted

(d) in the Eleventh, Schedule, after the words, figures and letter "See section 32A", the word, figures and letters, "section 32AB," shall be Inserted.

[Finance Act, 1986]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 39, The Finance Act, 1986 (Act 23 of 1986).

Questions about Section 39

What does Section 39 of the Finance Act deal with?

Section 39 of the Finance Act is headed "Consequential amendment". Consequential amendment . 39. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1987, namely:— (a) in section 80A, in sub-section (3),— (i) the words, figures and letter "or section 80K" shall be omitted;

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 1986 39, section 39 Finance Act 1986, 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.

When was the Finance Act enacted?

Finance Act was enacted in 1986 as Act 23 of 1986. 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.