# The Finance Act, 2005, Section 42: Amendment of section 140

- Act: The Finance Act, 2005 (Act 18 of 2005)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2005/section/42/

## Text

Amendment of section 140. 42. In section 140 of the Income-tax Act, in the opening portion, for the words and figures "under section 139", the words, figures and letters "under section 115WD or section 139" shall be substituted with effect from the 1st day of April, 2006. © Copyright. Taxmann Publications Pvt. Ltd.

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