# The Finance Act, 2019 (No. 2), Section 42: Amendment of section 140A

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/42/

## Text

Amendment of section 140A 42. In section 140A of the Income-tax Act,— (i) | in sub-section (1), after clause (ii), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2007, namely:— "(iia) | any relief of tax claimed under section 89;"; (ii) | in sub-section (1A), in clause (i), after sub-clause (b), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2007, namely:— "(ba) | any relief of tax claimed under section 89;"; (iii) | in sub-section (1B), in the Explanation, after clause (i), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2007, namely:— "(ia) | any relief of tax claimed under section 89;".

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