# The Finance Act, 1991, Section 45: Amendment of section 140A

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/45/

## Text

Amendment of section 140A. 45. In section 140A of the Income-tax Act, in sub-section (2), for the words and figures "section 139 or section 148", the words and figures "section 139 or section 142 or, as the case may be section 143" shall be substituted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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