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Section66
The Finance Act, 2020

Amendment of Section 139

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 66 of the Finance Act, 2020 deals with amendment of Section 139. Amendment of section 139. 66. In section 139 of the Income-tax Act, in sub-section (1), in Explanation 2, in clause (a),— (a) | in sub-clause (iii), the word "working" shall be omitted;

Amendment of section 139.

66. In section 139 of the Income-tax Act, in sub-section (1), in Explanation 2, in clause (a),—

(a)in sub-clause (iii), the word "working" shall be omitted;
(b)in the long line, for the figures, letters and words "30th day of September", the figures, letters and words "31st day of October" shall be substituted.
Section 66, The Finance Act, 2020.

Cross-references

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

This section refers to

  1. s. 139 Restrospective exemption from, or levy or collection of, Union territory tax in certain cases
  2. Income-tax Act s. 139 Return of income

Referred to by 1

  1. s. 129 Amendment of Section 168

Questions about Section 66

What does Section 66 of the Finance Act deal with?

Section 66 of the Finance Act is headed "Amendment of Section 139". Amendment of section 139. 66. In section 139 of the Income-tax Act, in sub-section (1), in Explanation 2, in clause (a),— (a) | in sub-clause (iii), the word "working" shall be omitted;

How do I find court cases under Section 66 of the Finance Act?

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 2020 66, section 66 Finance Act 2020, section 66 of the Finance Act. 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 66 of the Finance Act, and has it changed?

Its own text turns on section 139 (Restrospective exemption from, or levy or collection of, Union territory tax in certain cases), Income-tax Act 139 (Return of income), 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 enacted?

Finance Act was enacted in 2020. 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

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.