Section139
The Finance Act, 2021

Amendment of section 27

In force As on 07 Oct 2026

Ministry Finance Cited by 7 provisions

Section 139 of the Finance Act, 2021 deals with amendment of section 27. Amendment of section 27. 139. In section 27 the principal Act, the words "and the report shall also give an account of the activities, if any, which are likely to be undertaken by the Corporation in the next financial year" shall be omitted.

Amendment of section 27.

139. In section 27 the principal Act, the words "and the report shall also give an account of the activities, if any, which are likely to be undertaken by the Corporation in the next financial year" shall be omitted.

Section 139, The Finance Act, 2021.

Cross-references

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

Questions about Section 139

What does Section 139 of the Finance Act deal with?

Section 139 of the Finance Act is headed "Amendment of section 27". Amendment of section 27. 139. In section 27 the principal Act, the words "and the report shall also give an account of the activities, if any, which are likely to be undertaken by the Corporation in the next financial year" shall be omitted.

How do I find court cases under Section 139 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 2021 139, section 139 Finance Act 2021, section 139 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 139 of the Finance Act, and has it changed?

Its own text turns on section 27 (Amendment of section 80EEA), so none of them can safely be read on its own. 7 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2021. 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.