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TypeBare Act JurisdictionCentral Government

Finance Act,1990 Section 39

Amendment of Section 151

~1 min read
https://sooperkanoon.com/act/17229

Bare act section · Research

About this section

Finance Act,1990 Section 39 is part of Finance Act,1990 - Amendment of Section 151. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 151 of the Income-tax Act, in sub-section (1), for the words "except by an Assessing Officer of the rank of Assistant Commissioner or Deputy Commissioner", the words "by an Assessing Officer, who is below the rank of Assistant Commissioner, unless the Deputy Commissioner is satisfied on the reasons recorded by such Assessing Officer that it is a fit case for the issue of such notice" shall be substituted.

Frequently asked questions

What does Finance Act,1990 Section 39 provide?

Section Section 39 of the Finance Act,1990 (Amendment of Section 151) 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 39?

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