Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act, 1995 Section 39

AMENDMENT OF SECTION 197A In section 197A of the Income-tax Act, for sub-section

~1 min read
https://sooperkanoon.com/act/249656

Bare act section · Research

About this section

Finance Act, 1995 Section 39 is part of Finance Act, 1995 - AMENDMENT OF SECTION 197A In section 197A of the Income-tax Act, for sub-section. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

I A), the following sub-section shall be substituted-with effect from the 1st day of July, 1995, namely :" "(1A) Notwithstanding anything contained in section 194A or section 194K, no deduction of tax shall be made under either of the said sections in the case of a person (not being a company or a firm), if such person furnishes to the person responsible for paying any income of the nature referred to in section 194A or section 194K, as the case may be, a declaration, in writing in duplicate in the prescribed form and verified in she prescribed manner to the effect that the tax on his estimated total income of the previous year in which such income is to be included in computing his total income will be nil."

Frequently asked questions

What does Finance Act, 1995 Section 39 provide?

Section Section 39 of the Finance Act, 1995 (AMENDMENT OF SECTION 197A In section 197A of the Income-tax Act, for sub-section) is reproduced on this page as part of the Finance Act, 1995. 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, 1995 Section 39?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1995 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales