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Section31
The Finance Act, 2006

Amendment of section 139

In force As on 11 Oct 2026

Ministry Finance Cited by 1 provision

Section 31 of the Finance Act, 2006 deals with amendment of section 139. Amendment of section 139. 31. In section 139 of the Income-tax Act,— (I) in sub-section (1), in the first proviso, after clause (vi), for the words "during the previous year", the words, figures and letters "during any previous year ending before the 1st day of April, " shall be substituted;

Amendment of section 139.

31. In section 139 of the Income-tax Act,—

(I) in sub-section (1), in the first proviso, after clause (vi), for the words "during the previous year", the words, figures and letters "during any previous year ending before the 1st day of April, 2005" shall be substituted;

(II) in sub-section (9), in the Explanation,—

(A) in clause (c), in sub-clause (i),—

(a ) for the words "deducted at source", the words "deducted or collected at source" shall be substituted with effect from the 1st day of April, 2007;

(b ) for the words, figures and letters "before the 1st day of April, 2006", the words, figures and letters "before the 1st day of April, 2008" shall be substituted;

(c ) in the proviso, with effect from the 1st day of April, 2007,—

(i) for the words "claimed to have been deducted at source", the words "claimed to have been deducted or collected at source" shall be substituted;

(ii) for clause (a), the following clause shall be substituted, namely:—

"( a) a certificate for tax deducted or collected was not furnished under section 203 or section 206C to the person furnishing his return of income;";

(B) after clause (f), the following proviso shall be inserted with effect from the 1st day of June, 2006, namely:—

" Provided that the Board may, by rules made by it,—

(a ) dispense, for a class or classes of persons, with any of the conditions specified in clauses (a) to (f); or

(b ) include any of the conditions specified in clauses (a ) to (f) of this Explanation in the form of return prescribed under sub-section (1) or sub-section (6) of this section.".

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Section 31, The Finance Act, 2006.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 139 Return of income

Referred to by 1

  1. s. First Schedule First Schedule

Questions about Section 31

What does Section 31 of the Finance Act deal with?

Section 31 of the Finance Act is headed "Amendment of section 139". Amendment of section 139. 31. In section 139 of the Income-tax Act,— (I) in sub-section (1), in the first proviso, after clause (vi), for the words "during the previous year", the words, figures and letters "during any previous year ending before the 1st day of April, " shall be substituted;

How do I find court cases under Section 31 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 2006 31, section 31 Finance Act 2006, section 31 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 31 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 139 (Return of income), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2006. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.