Amendment of section 139A
Section 41 of the Finance Act, 2005 deals with amendment of section 139A. Amendment of section 139A. 41. In section 139A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2006, — (a ) in clause (iii), for the words, brackets, figures and letter "sub-section (4A) of section ", the following shall be substituted, namely:— "sub-section (4A) of The Act was enacted on 13 May 2005.
Amendment of section 139A.
41. In section 139A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2006, —
(a ) in clause (iii), for the words, brackets, figures and letter "sub-section (4A) of section 139", the following shall be substituted, namely:—
"sub-section (4A) of section 139; or
(iv) being an employer, who is required to furnish a return of fringe benefits under section 115WD,";
(b ) in sub-section (7), the following Explanation shall be inserted, namely :—
"Explanation. —For the removal of doubts, it is hereby declared that any person, who has been allotted a permanent account number under any clause other than clause (iv) of sub-section (1), shall not be required to obtain another permanent account number and the permanent account number already allotted to him shall be deemed to be the permanent account number in relation to fringe benefit tax.".
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Section 41, The Finance Act, 2005 (Act 18 of 2005).
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 41
What does Section 41 of the Finance Act deal with?
Section 41 of the Finance Act is headed "Amendment of section 139A". Amendment of section 139A. 41. In section 139A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2006, — (a ) in clause (iii), for the words, brackets, figures and letter "sub-section (4A) of section ", the following shall be substituted, namely:— "sub-section (4A) of
How do I find court cases under Section 41 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 2005 41, section 41 Finance Act 2005, section 41 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 41 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 139A (Permanent account number), so none of them can safely be read on its own.
When was Section 41 of the Finance Act enacted?
Section 41 of the Finance Act, cited as Finance Act 2005 41, was enacted on 13 May 2005 as Act 18 of 2005. It is in force as at the date shown on this page.
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