# The Finance Act, 2005, Section 38: Amendment of section 119

- Act: The Finance Act, 2005 (Act 18 of 2005)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2005/section/38/

## Text

Amendment of section 119. 38. In section 119 of the Income-tax Act, in sub-section (2), in clause (a), with effect from the 1st day of April, 2006,— (i ) for the word, figures and letters "sections 115P, 115S", the word, figures and letters "sections 115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK" shall be substituted; (ii ) for the words "any class of incomes", the words "any class of incomes or fringe benefits" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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