# The Finance Act, 1990, Section 36: Amendment of section 142

- Act: The Finance Act, 1990 (Act 12 of 1990)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1990/section/36/

## Text

Amendment of section 142 36. In section 142 of the Income-tax Act, in sub-section (1), in, clause (i) for the words "before the end of the relevant assessment year", the words, brackets and figures "within the time allowed under sub-section (1) of section 139" shall be substituted. [Finance Act, 1990] © Copyright. Taxmann Publications Pvt. Ltd.

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