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TypeBare Act JurisdictionCentral Government

Finance Act, 1999 Section 64

AMENDMENT OF SECTION 143 -InSection 143 of the Income Tax Act-, with effect ' from the 1st day of June, 1999,

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https://sooperkanoon.com/act/249857

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About this section

Finance Act, 1999 Section 64 is part of Finance Act, 1999 - AMENDMENT OF SECTION 143 -InSection 143 of the Income Tax Act-, with effect ' from the 1st day of June, 1999,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) for sub-section (1), the following sub-section shall be substituted, namely :- "(1) Where a return has been made underSection 139-, or in response to a notice under sub-section (1) ofSection 142-,-

(i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid, any tax paid on self-assessment and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisions of subsection (2), an intimation shall be sent to the assessee specifying the sum so payable, and such intimation shall be deemed to be a notice of demand issued underSection 156-and all the provisions of this Act shall apply accordingly; and (ii) if any refund is due on the basis of such return, it shall be granted to the assessee and an intimation to this effect shall be sent to the assessee:

Provided that except as otherwise provided in this sub-section, the acknowledgment of the return shall be deemed to be an intimation under this sub-section where either no sum is payable by the assessee or no refund is due to him:

Provided further that no intimation under this sub - section shall be sent after the expiry of two years from the end of the assessment year in which the income was first assessable.";

(b) sub-section (I-A) shall be omitted', (c) sub-section (1-B) shall be omitted, (d) sub-section (5) shall be omitted-, (e) the

Explanation occurring at the end shall be omitted.

Frequently asked questions

What does Finance Act, 1999 Section 64 provide?

Section Section 64 of the Finance Act, 1999 (AMENDMENT OF SECTION 143 -InSection 143 of the Income Tax Act-, with effect ' from the 1st day of June, 1999,) is reproduced on this page as part of the Finance Act, 1999. 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, 1999 Section 64?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1999 Section 64. 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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