Amendment of section 139AA

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 41 of the Finance Act, 2019 (No. 2) deals with amendment of section 139AA. 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 af

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.
Section 41, 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

Income-tax Act s. 139AA Quoting of Aadhaar number

Referred to by 1

s. 70 Amendment of section 41

Questions about Section 41

What does Section 41 of the Finance Act, 2019 (No. 2) deal with?

Section 41 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 139AA". 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 af

How do I find court cases under Section 41 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) 41, section 41 Finance Act, 2019 (No. 2), section 41 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 41 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Income-tax Act 139AA (Quoting of Aadhaar number), 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, 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.

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138. Insertion of new sections 45-ID and 45- IE1010 words
6. Amendment of section 10907 words

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