Amendment of section 139A

In force As on 07 Oct 2026

Ministry Finance Cited by 2 provisions

Section 40 of the Finance Act, 2019 (No. 2) deals with amendment of section 139A. Amendment of section 139A 40. In section 139A of the Income-tax Act, with effect from the 1st day of September, 2019,— (i) | in sub-section (1), in clause (vi), for the words, brackets and figure "on behalf of the person referred to in clause (v)", the following shall be substituted, namely:— "on be

Amendment of section 139A
40. In section 139A of the Income-tax Act, with effect from the 1st day of September, 2019,—
(i) in sub-section (1), in clause (vi), for the words, brackets and figure "on behalf of the person referred to in clause (v)", the following shall be substituted, namely:—
"on behalf of the person referred to in clause (v); or
(vii) who intends to enter into such transaction as may be prescribed by the Board in the interest of revenue,";
(ii) after sub-section (5D), the following sub-section shall be inserted, namely:—
"(5E) Notwithstanding anything contained in this Act, every person who is required to furnish or intimate or quote his permanent account number under this Act, and who,—
(a) has not been allotted a permanent account number but possesses the Aadhaar number, may furnish or intimate or quote his Aadhaar number in lieu of the permanent account number, and such person shall be allotted a permanent account number in such manner as may be prescribed;
(b) has been allotted a permanent account number, and who has intimated his Aadhaar number in accordance with provisions of sub-section (2) of section 139AA, may furnish or intimate or quote his Aadhaar number in lieu of the permanent account number.";
(iii) in sub-section (6), for the words "the General Index Register Number", the words "the General Index Register Number or the Aadhaar number, as the case may be," shall be substituted;
(iv) after sub-section (6), the following sub-sections shall be inserted, namely:—
"(6A) Every person entering into such transaction, as may be prescribed, shall quote his permanent account number or Aadhaar number, as the case may be, in the documents pertaining to such transactions and also authenticate such permanent account number or Aadhaar number, in such manner as may be prescribed.
(6B) Every person receiving any document relating to the transactions referred to in sub-section (6A), shall ensure that permanent account number or Aadhaar number, as the case may be, has been duly quoted in such document and also ensure that such permanent account number or Aadhaar number is so authenticated.";
(v) in sub-section (8), in clauses (b) and (f), for the words "the General Index Register Number", the words "the General Index Register Number or the Aadhaar number, as the case may be," shall be substituted;
(vi) in the Explanation, for clause (a), the following clauses shall be substituted, namely:—
'(a) "Aadhaar number" shall have the meaning assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);
(aa) "Assessing Officer" includes an income-tax authority who is assigned the duty of allotting permanent account numbers;
(ab) "authentication" means the process by which the permanent account number or Aadhaar number alongwith demographic information or biometric information of an individual is submitted to the income-tax authority or such other authority or agency as may be prescribed for its verification and such authority or agency verifies the correctness, or the lack thereof, on the basis of information available with it;'.
Section 40, The Finance Act, 2019 (No. 2).

Cross-references

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

This section refers to

Referred to by 2

Questions about Section 40

What does Section 40 of the Finance Act, 2019 (No. 2) deal with?

Section 40 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 139A". Amendment of section 139A 40. In section 139A of the Income-tax Act, with effect from the 1st day of September, 2019,— (i) | in sub-section (1), in clause (vi), for the words, brackets and figure "on behalf of the person referred to in clause (v)", the following shall be substituted, namely:— "on be

How do I find court cases under Section 40 of the Finance Act, 2019 (No. 2)?

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, 2019 (No. 2) 40, section 40 Finance Act, 2019 (No. 2), section 40 of the Finance Act, 2019 (No. 2). 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 40 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on section 2 (Income-tax), Income-tax Act 139A (Permanent account number), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. 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

Fifth Schedule. -12409 words
First Schedule. Income-tax9078 words
2. Income-tax4914 words
105. Insertion of new sections 101A, 101B and 101C1547 words
138. Insertion of new sections 45-ID and 45- IE1010 words
6. Amendment of section 10907 words

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.

(i)		in sub-section (1), in clause (vi), for the words, brackets and figure "on behalf of the person referred to in clause (v)", the following shall be substituted, namely:—
		"on behalf of the person referred to in clause (v); or

(ii)		after sub-section (5D), the following sub-section shall be inserted, namely:—
		"(5E) Notwithstanding anything contained in this Act, every person who is required to furnish or intimate or quote his permanent account number under this Act, and who,—

(a)		has not been allotted a permanent account number but possesses the Aadhaar number, may furnish or intimate or quote his Aadhaar number in lieu of the permanent account number, and such person shall be allotted a permanent account number in such manner as may be prescribed;
(b)		has been allotted a permanent account number, and who has intimated his Aadhaar number in accordance with provisions of sub-section (2) of section 139AA, may furnish or intimate or quote his Aadhaar number in lieu of the permanent account number.";

(iii)		in sub-section (6), for the words "the General Index Register Number", the words "the General Index Register Number or the Aadhaar number, as the case may be," shall be substituted;
(iv)		after sub-section (6), the following sub-sections shall be inserted, namely:—
		"(6A) Every person entering into such transaction, as may be prescribed, shall quote his permanent account number or Aadhaar number, as the case may be, in the documents pertaining to such transactions and also authenticate such permanent account number or Aadhaar number, in such manner as may be prescribed.
		(6B) Every person receiving any document relating to the transactions referred to in sub-section (6A), shall ensure that permanent account number or Aadhaar number, as the case may be, has been duly quoted in such document and also ensure that such permanent account number or Aadhaar number is so authenticated.";
(v)		in sub-section (8), in clauses (b) and (f), for the words "the General Index Register Number", the words "the General Index Register Number or the Aadhaar number, as the case may be," shall be substituted;
(vi)		in the Explanation, for clause (a), the following clauses shall be substituted, namely:—

'(a)		"Aadhaar number" shall have the meaning assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016);
(aa)		"Assessing Officer" includes an income-tax authority who is assigned the duty of allotting permanent account numbers;
(ab)		"authentication" means the process by which the permanent account number or Aadhaar number alongwith demographic information or biometric information of an individual is submitted to the income-tax authority or such other authority or agency as may be prescribed for its verification and such authority or agency verifies the correctness, or the lack thereof, on the basis of information available with it;'.