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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 2004 Section 32

Amendment of Section 139

~1 min read
https://sooperkanoon.com/act/18800

Bare act section · Research

About this section

Finance (No. 2) Act, 2004 Section 32 is part of Finance (No. 2) Act, 2004 - 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, in sub-section (9) in the Explanation, in clause (c), in sub-clause (i), for the words "deducted at source and", the words, figures and letters "deducted at source before the 1st day of April, 2005 and" shall be substituted with effect from the 1st day of April, 2005.

Frequently asked questions

What does Finance (No. 2) Act, 2004 Section 32 provide?

Section Section 32 of the Finance (No. 2) Act, 2004 (Amendment of Section 139) is reproduced on this page as part of the Finance (No. 2) Act, 2004. 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 (No. 2) Act, 2004 Section 32?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 2004 Section 32. 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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