# The Finance Act, 1991, Section 44: Amendment of section 139

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/44/

## Text

Amendment of section 139. 44. In section 139 of the Income-tax Act, sub-section (20) shall be omitted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.