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TypeBare Act JurisdictionCentral Government

Finance Act,1990 Section 34

Amendment of Section 139

~1 min read
https://sooperkanoon.com/act/17224

Bare act section · Research

About this section

Finance Act,1990 Section 34 is part of Finance Act,1990 - Amendment of Section 139. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 139 of the Income-tax Act, -

(a) in sub-section (1) in the Explanation, in clause (b), in sub-clause (i), after the words "to be so audited", the words, figures and letters "or where the report of an accountant is required to be furnished under section 80HHC or section 80HHD" shall be inserted with effect from the 1st day of April, 1991;

(b) in sub-section (10), in the proviso, for clause (b), the following clause shall be substituted, namely :-

"(b) a return of a firm or a partner of a firm;".

Frequently asked questions

What does Finance Act,1990 Section 34 provide?

Section Section 34 of the Finance Act,1990 (Amendment of Section 139) is reproduced on this page as part of the Finance Act,1990. 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,1990 Section 34?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act,1990 Section 34. 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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