# The Finance Act, 2004, Section 33: Amendment of section 139A

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/33/

## Text

Amendment of section 139A. 33. In section 139A of the Income-tax Act,— (a ) in sub-section (5A), the first proviso shall be omitted with effect from the 1st day of April, 2005; (b ) in sub-sections (5C) and (5D), for the word "buyer", the words "buyer or licensee or lessee" shall be substituted with effect from the 1st day of October, 2004. © Copyright. Taxmann Publications Pvt. Ltd.

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