Amendment of section 139A
Section 35 of the Finance Act, 1990 deals with amendment of section 139A. Amendment of section 139A 35. In section 139A of the Income-tax Act, for sub-section (2), the following sub-section shall be substituted, namely: — "(2) Notwithstanding anything contained in sub-section (1), every person not falling under that sub-section, but— (i) carrying on any business whose tot
Amendment of section 139A
35. In section 139A of the Income-tax Act, for sub-section (2), the following sub-section shall be substituted, namely: —
"(2) Notwithstanding anything contained in sub-section (1), every person not falling under that sub-section, but—
(i) carrying on any business whose total sales, turnover or gross receipts are or is likely to exceed fifty thousand rupees in any previous year; or
(ii) who is required to furnish a return of income under sub-section (4A) of section 139, and who has not been allotted any permanent account number, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a permanent account number.".
[Finance Act, 1990]
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Section 35, The Finance Act, 1990 (Act 12 of 1990).
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This section refers to
Questions about Section 35
What does Section 35 of the Finance Act deal with?
Section 35 of the Finance Act is headed "Amendment of section 139A". Amendment of section 139A 35. In section 139A of the Income-tax Act, for sub-section (2), the following sub-section shall be substituted, namely: — "(2) Notwithstanding anything contained in sub-section (1), every person not falling under that sub-section, but— (i) carrying on any business whose tot
How do I find court cases under Section 35 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 1990 35, section 35 Finance Act 1990, section 35 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 35 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 139A (Permanent account number), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1990 as Act 12 of 1990. 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 Schedule7036 words
- 30. Amendment of Chapter VIII3504 words
- 2. Income-tax2182 words
- 10. Substitution of new section for section 33AB1340 words
- 26. Substitution of new section for section 80M446 words
- 54. Amendment of section 16432 words
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