# The Finance Act, 1988, Section 5: Amendment of section 10

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/5/

## Text

Amendment of section 10A 5. In section 10A of the Income-tax Act, with effect from the 1st day of April, 1989,— (a) in sub-section (7), for the words, brackets and figures "before the expiry of the time allowed under sub-section (1) or sub-section (2) of section 139, whether fixed originally or on extension, for furnishing the return of income", the words, brackets and figures "before the due date for furnishing the return of income under subsection (1) of section 139" shall be substituted; (b) in sub-section (8) [as inserted by section 126 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],— (i) for the words "in this section", the words, brackets and figure "in sub-section (5)" shall be substituted; (ii) for the words "purposes of this section", the words "purposes of that sub-section" shall be substituted. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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