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Section39
The Finance Act, 1988

Amendment of section 195

In force Act 26 of 1988 As on 14 Oct 2026

Act 26 of 1988 Ministry Finance

Section 39 of the Finance Act, 1988 deals with amendment of section 195. Amendment of section 195 39. In section 195 of the Income-tax Act, in sub-section (2), for the words "in the prescribed manner", the words "by general or special order" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of March, 1988.

Amendment of section 195

39. In section 195 of the Income-tax Act, in sub-section (2), for the words "in the prescribed manner", the words "by general or special order" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of March, 1988.

[Finance Act, 1988]

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Section 39, The Finance Act, 1988 (Act 26 of 1988).

Cross-references

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

This section refers to

  1. Income-tax Act s. 195 Other sums

Questions about Section 39

What does Section 39 of the Finance Act deal with?

Section 39 of the Finance Act is headed "Amendment of section 195". Amendment of section 195 39. In section 195 of the Income-tax Act, in sub-section (2), for the words "in the prescribed manner", the words "by general or special order" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of March, 1988.

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 1988 39, section 39 Finance Act 1988, 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?

Its own text turns on Income-tax Act 195 (Other sums), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1988 as Act 26 of 1988. 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.