# The Finance Act, 2004, Section 32: Amendment of section 139

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/32/

## Text

Amendment of section 139. 32. In section 139 of the Income-tax Act, in sub-section (9), in the Explanation, in clause (c), in sub-clause ( i), for the words "deducted at source and", the words, figures and letters "deduct­ed at source before the 1st day of April, 2005 and" shall be substituted with effect from the 1st day of April, 2005. © Copyright. Taxmann Publications Pvt. Ltd.

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