Amendment of section 140A
Section 42 of the Finance Act, 2019 (No. 2) deals with amendment of section 140A. 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 8
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:— Section 42, The Finance Act, 2019 (No. 2).
"(ia) any relief of tax claimed under section 89;".
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 42
What does Section 42 of the Finance Act, 2019 (No. 2) deal with?
Section 42 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 140A". 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 8
How do I find court cases under Section 42 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) 42, section 42 Finance Act, 2019 (No. 2), section 42 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 42 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on section 89 (Validation of modification in classification of certain goods leviable to anti-dumping duty with retrospective effect), Income-tax Act 140A (Self-assessment), so none of them can safely be read on its own.
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.