Amendment of section 143
Section 39 of the Finance Act, 2021 deals with amendment of section 143. 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;
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; Section 39, The Finance Act, 2021.
(b) in sub-section (2), in the proviso, for the word "six", the word "three" shall be substituted.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 2
Questions about Section 39
What does Section 39 of the Finance Act deal with?
Section 39 of the Finance Act is headed "Amendment of section 143". 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;
How do I find court cases under Section 39 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 39, section 39 Finance Act 2021, section 39 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 39 of the Finance Act, and has it changed?
Its own text turns on section 80 (Amendment of section 245R), section 143 (Substitution of sections 46 and 47), Income-tax Act 143 (Assessment), so none of them can safely be read on its own. 2 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
- Fourth Schedule. Fourth Schedule26628 words
- First Schedule. First Schedule9574 words
- 2. Income-tax5993 words
- 6. Amendment of section 103582 words
- 130. Substitution of new section for section 43513 words
- 131. Substitution of new section for section 52699 words
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