# The Finance Act, 2005, Section 44: Amendment of section 142

- Act: The Finance Act, 2005 (Act 18 of 2005)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2005/section/44/

## Text

Amendment of section 142. 44. In section 142 of the Income-tax Act, in sub-section (1), for the words, figures and brackets "under section 139 or in whose case the time allowed under sub-section (1)  of that section", the words, figures, letters and brackets "under section 115WD or section 139 or in whose case the time allowed under sub-section (1) of section 139" shall be substituted with effect from the 1st day of April, 2006. © Copyright. Taxmann Publications Pvt. Ltd.

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