Amendment of section 10
Section 5 of the Finance Act, 1988 deals with amendment of section 10. 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 e
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]
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Section 5, The Finance Act, 1988 (Act 26 of 1988).
Cross-references
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This section refers to
Referred to by 2
Questions about Section 5
What does Section 5 of the Finance Act deal with?
Section 5 of the Finance Act is headed "Amendment of section 10". 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 e
How do I find court cases under Section 5 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 5, section 5 Finance Act 1988, section 5 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 5 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 10A (Special provision in respect of newly established undertakings in free trade zone, etc), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
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
- First Schedule. First Schedule7045 words
- 2. Income-tax2162 words
- 4. Amendment of section 101079 words
- 6. Insertion of new section 10B1066 words
- 24. Amendment of section 80HHC788 words
- 40. Insertion of new section 206C687 words
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