# The Finance Act, 2004, Section 31: Amendment of section 119

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/31/

## Text

Amendment of section 119 31. In section 119 of the Income-tax Act, in sub-section (2), in clause (a), after the bracket and words "whether by way of relaxation of any of the provisions of sections", the figures and letters "115P, 115S," shall be inserted with effect from the 1st day of October, 2004. © Copyright. Taxmann Publications Pvt. Ltd.

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