# The Finance Act, 1992, Section 59: Amendment of section 139

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/59/

## Text

Amendment of section 139. 59. In section 139 of the Income-tax Act, sub-section (1A) shall be omitted with effect from the 1st day of April, 1993. [Finance Act, 1992] © 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.