# The Finance Act, 2019 (No. 2), Section 41: Amendment of section 139AA

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/41/

## Text

Amendment of section 139AA 41. In section 139AA of the Income-tax Act, in sub-section (2), in the proviso, for the words "deemed to be invalid and the other provisions of this Act shall apply, as if the person had not applied for allotment of permanent account number", the words "made inoperative after the date so notified in such manner as may be prescribed" shall be substituted with effect from the 1st day of September, 2019.

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