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TypeBare Act JurisdictionCentral Government

Finance Act, 1986 Section 39

Consequential Amendments

~1 min read
https://sooperkanoon.com/act/13363

Bare act section · Research

About this section

Finance Act, 1986 Section 39 is part of Finance Act, 1986 - Consequential Amendments. Read the section text below and explore Indian court judgments that cite it.

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Section Text

The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1987, namely :-

(a) in section 80A, in sub-section (3), -

(i) the words, figures and letter "or section 80K" shall be omitted;

(ii) the words, figures and letter "or section 80S" shall be omitted;

(iii) the words, figures and letters "or section 80TT" shall be omitted;

(b) in section 80VVA, in sub-section (2), -

(i) clause (xiiia) shall be renumbered as clause (xiiib), and before clause (xiiib) as so renumbered, the following clause shall be inserted, namely :-

"(xiiia) section 32AB;";

(ii) clause (xxiv) shall be omitted;

(c) in section 197, -

(i) in sub-section (1) in clause (a), the figures and letters ", 194B, 194BB" shall be omitted;

(ii) sub-section (3) shall be omitted;

(d) in the Eleventh Schedule, after the words, figures and letter "See section 32A,", the word, figures and letters "section 32AB," shall be inserted.

Frequently asked questions

What does Finance Act, 1986 Section 39 provide?

Section Section 39 of the Finance Act, 1986 (Consequential Amendments) is reproduced on this page as part of the Finance Act, 1986. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1986 Section 39?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1986 Section 39. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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