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Section35
The Finance Act, 2006

Amendment of section 142

In force As on 09 Oct 2026

Ministry Finance Cited by 1 provision

Section 35 of the Finance Act, 2006 deals with amendment of section 142. Amendment of section 142. 35. In section 142 of the Income-tax Act, in sub-section (1), in clause (i),— (a ) for the words, brackets and figures "within the time allowed under sub-section (1) of section ", the words, brackets and figures "within the time allowed under sub-section (1) of section 139

Amendment of section 142.

35. In section 142 of the Income-tax Act, in sub-section (1), in clause (i),—

(a ) for the words, brackets and figures "within the time allowed under sub-section (1) of section 139", the words, brackets and figures "within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year" shall be substituted;

(b ) the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April,1990, namely:—

" Provided that where any notice has been served under this sub-section for the purposes of this clause after the end of the relevant assessment year commencing on or after the 1st day of April, 1990 to a person who has not made a return within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year, any such notice issued to him shall be deemed to have been served in accordance with the provisions of this sub-section.".

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Section 35, 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. 142 Inquiry before assessment

Referred to by 1

  1. s. 69 Amendment of Act 2 of 1899

Questions about Section 35

What does Section 35 of the Finance Act deal with?

Section 35 of the Finance Act is headed "Amendment of section 142". Amendment of section 142. 35. In section 142 of the Income-tax Act, in sub-section (1), in clause (i),— (a ) for the words, brackets and figures "within the time allowed under sub-section (1) of section ", the words, brackets and figures "within the time allowed under sub-section (1) of section 139

How do I find court cases under Section 35 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 35, section 35 Finance Act 2006, section 35 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 35 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 142 (Inquiry before assessment), 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.