Section29
The Finance Act, 1995

Amendment of section 139

In force Act 22 of 1995 As on 15 Oct 2026

Act 22 of 1995 Ministry Finance

Section 29 of the Finance Act, 1995 deals with amendment of section 139. Amendment of section 139. 29. In section 139 of the Income-tax Act, with effect from the 1st day of July, 1995,— (a) in sub-section (6A),— (i) the words, brackets and figures "sub-sections (1) and (3) of" shall be omitted;

Amendment of section 139.

29. In section 139 of the Income-tax Act, with effect from the 1st day of July, 1995,—

(a) in sub-section (6A),—

(i) the words, brackets and figures "sub-sections (1) and (3) of" shall be omitted;

(ii) for the words, figures and letters "obtained under section 44AB", the words, figures and letters "referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the return, a copy of such report together with proof of furnishing the report" shall be substituted;

(b) in sub-section (9), in the Explanation, for clause (bb), the following clause shall be substituted, namely;—

"(bb) the return is accompanied by the report of the audit referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the return, by a copy of such report together with proof of furnishing the report;".

[Finance Act, 1995]

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Section 29, The Finance Act, 1995 (Act 22 of 1995).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 29

What does Section 29 of the Finance Act deal with?

Section 29 of the Finance Act is headed "Amendment of section 139". Amendment of section 139. 29. In section 139 of the Income-tax Act, with effect from the 1st day of July, 1995,— (a) in sub-section (6A),— (i) the words, brackets and figures "sub-sections (1) and (3) of" shall be omitted;

How do I find court cases under Section 29 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 1995 29, section 29 Finance Act 1995, section 29 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 29 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 139 (Return of income), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1995 as Act 22 of 1995. 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.