Amendment of section 139
Section 32 of the Finance Act, 2004 deals with amendment of section 139. 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
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.
Section 32, The Finance Act, 2004.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 32
What does Section 32 of the Finance Act deal with?
Section 32 of the Finance Act is headed "Amendment of section 139". 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
How do I find court cases under Section 32 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 2004 32, section 32 Finance Act 2004, section 32 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 32 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. 3 other provisions in this corpus refer back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2004. 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
- 30. Insertion of new Chapter XII-G7139 words
- First Schedule. First Schedule5961 words
- 2. Income-tax2336 words
- 50. Amendment of section 206C1334 words
- 18. Amendment of section 80IB1046 words
- 5. Amendment of section 10930 words
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.