# The Finance Act, 2021, Section 39: Amendment of section 143

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/39/

## Text

Amendment of section 143. 39. In section 143 of the Income-tax Act,— (a) | in sub-section (1),— (i) | in the second proviso, for the words "one year", the words "nine months" shall be substituted; (ii) | in clause (a),— (I) in sub-clause (iv), for the words "disallowance of expenditure indicated", the words "disallowance of expenditure or increase in income indicated" shall be substituted; (II) in sub-clause (v), for the words, figures and letters "sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if", the words, figures and letters 'section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if' shall be substituted; (b) | in sub-section (2), in the proviso, for the word "six", the word "three" shall be substituted.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.