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Section37
The Finance Act, 2021

Amendment of section 139

In force As on 07 Oct 2026

Ministry Finance Cited by 3 provisions

Section 37 of the Finance Act, 2021 deals with amendment of section 139. Amendment of section 139. 37. In section 139 of the Income-tax Act,— (a) | in sub-section (1), in Explanation 2,— (i) | in clause (a), in sub-clause (iii), after the words "any other law for the time being in force", the words, figure and letter "or the spouse of such partner if the provisions of se

Amendment of section 139.

37. In section 139 of the Income-tax Act,—

(a)in sub-section (1), in Explanation 2,—
(i)in clause (a), in sub-clause (iii), after the words "any other law for the time being in force", the words, figure and letter "or the spouse of such partner if the provisions of section 5A applies to such spouse" shall be inserted;
(ii)in clause (aa), after the words "an assessee", the words ", including the partners of the firm or the spouse of such partner (if the provisions of section 5A applies to such spouse) being such assessee," shall be inserted;
(b)in sub-section (4), for the words "return for any previous year at any time before", the words "return for any previous year at any time before three months prior to" shall be substituted;
(c)in sub-section (5), for the words "before the end", the words "before three months prior to the end" shall be substituted;
(d)in sub-section (9), in the Explanation, the following proviso shall be inserted, namely:—
"Provided that the Board may, by notification in the Official Gazette, specify that any of the conditions specified in clauses (a) to (f) to the Explanation shall not apply to such class of assessees or shall apply with such modifications, as may be specified in such notification.".
Section 37, The Finance Act, 2021.

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 Amendment of section 27
  2. Income-tax Act s. 139 Return of income

Referred to by 3

  1. s. 109 Amendment of section 16
  2. s. 114 Amendment of section 75
  3. s. First Schedule First Schedule

Questions about Section 37

What does Section 37 of the Finance Act deal with?

Section 37 of the Finance Act is headed "Amendment of section 139". Amendment of section 139. 37. In section 139 of the Income-tax Act,— (a) | in sub-section (1), in Explanation 2,— (i) | in clause (a), in sub-clause (iii), after the words "any other law for the time being in force", the words, figure and letter "or the spouse of such partner if the provisions of se

How do I find court cases under Section 37 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 37, section 37 Finance Act 2021, section 37 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 37 of the Finance Act, and has it changed?

Its own text turns on section 139 (Amendment of section 27), Income-tax Act 139 (Return of income), so none of them can safely be read on its own. 3 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.