Amendment of section 29
Section 39 of the Finance Act, 2026 deals with amendment of section 29. Amendment of section 29. 39. In section 29 of the Income-tax Act, in sub-section (1), for clause (e), the following clause shall be substituted, namely:— "(e) the amount of contribution received from an employee to which the provisions of section 2(49)(o) apply, if it is credited by the assessee to
Amendment of section 29.
39. In section 29 of the Income-tax Act, in sub-section (1), for clause (e), the following clause shall be substituted, namely:—
"(e) the amount of contribution received from an employee to which the provisions of section 2(49)(o) apply, if it is credited by the assessee to the account of the employee in the relevant fund or funds, on or before the due date of filing of return of income under section 263(1) for the tax year.".
Section 39, The Finance Act, 2026 (Act 4 of 2026).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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 29". Amendment of section 29. 39. In section 29 of the Income-tax Act, in sub-section (1), for clause (e), the following clause shall be substituted, namely:— "(e) the amount of contribution received from an employee to which the provisions of section 2(49)(o) apply, if it is credited by the assessee to
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 2026 39, section 39 Finance Act 2026, 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 2 (Income-tax under Act 43 of 1961), section 29 (Amendment of section 278), Income-tax Act 29 (Income from profits and gains of business or profession, how computed), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2026 as Act 4 of 2026. 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
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
- 26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
- Fifth Schedule. -1363 words
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