Amendment of section 139
Section 62 of the Finance Act, 2003 deals with amendment of section 139. Amendment of section 139. 62. In section 139 of the Income-tax Act, after sub-section (1A), the following sub-section shall be inserted, namely :— "(1B) Without prejudice to the provisions of sub-section (1), any person, being a company or being a person other than a company, required to furnish a r
Amendment of section 139.
62. In section 139 of the Income-tax Act, after sub-section (1A), the following sub-section shall be inserted, namely :—
"(1B) Without prejudice to the provisions of sub-section (1), any person, being a company or being a person other than a company, required to furnish a return of income under sub-section (1), may, at his option, on or before the due date, furnish a return of his income for any previous year in accordance with such scheme as may be specified by the Board in this behalf by notification in the Official Gazette and subject to such conditions as may be specified therein, in such form (including on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media) and in the manner as may be specified in that scheme, and in such case, the return of income furnished under such scheme shall be deemed to be a return furnished under sub-section (1), and the provisions of this Act shall apply accordingly.".
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Section 62, The Finance Act, 2003.
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This section refers to
Questions about Section 62
What does Section 62 of the Finance Act deal with?
Section 62 of the Finance Act is headed "Amendment of section 139". Amendment of section 139. 62. In section 139 of the Income-tax Act, after sub-section (1A), the following sub-section shall be inserted, namely :— "(1B) Without prejudice to the provisions of sub-section (1), any person, being a company or being a person other than a company, required to furnish a r
How do I find court cases under Section 62 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 2003 62, section 62 Finance Act 2003, section 62 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 62 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 2003. 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
- First Schedule. First Schedule5940 words
- 2. Income-tax2243 words
- 6. Amendment of section 101472 words
- 40. Insertion of new section 80-IC1270 words
- 99. Insertion of Thirteenth and Fourteenth Schedules1215 words
- 65. Insertion of new sections 153A, 153B and 153C977 words
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