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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 62

AMENDMENT OF SECTION 139 In section 139 of the Income tax Act,-after sub-section

~1 min read
https://sooperkanoon.com/act/250424

Bare act section · Research

About this section

Finance Act, 2003 Section 62 is part of Finance Act, 2003 - AMENDMENT OF SECTION 139 In section 139 of the Income tax Act,-after sub-section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1A), the following sub-section shall be inserted, namely:- "(1B) Without prejudice to the provisions of sub-section (1), any person, being a company or being a person other than a company, required to furnish a return of income under sub-section (1), may, at his option, on or before the due date, furnish a return of his income for any previous year in accordance with such scheme as may be specified by the Board in this behalf by notification in the Official Gazette and subject to such conditions as may be specified therein, in such form (including on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media) and in the manner as may be specified in that scheme, and in such case, the return of income furnished under such scheme shall be deemed to be a return furnished under subsection (1), and the provisions of this Act shall apply accordingly.".

Frequently asked questions

What does Finance Act, 2003 Section 62 provide?

Section Section 62 of the Finance Act, 2003 (AMENDMENT OF SECTION 139 In section 139 of the Income tax Act,-after sub-section) is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Section 62?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 62. 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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