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TypeBare Act JurisdictionCentral Government

Finance Act 2005 Section 5

Amendment of Section 10a

~1 min read
https://sooperkanoon.com/act/41939

Bare act section · Research

About this section

Finance Act 2005 Section 5 is part of Finance Act 2005 - Amendment of Section 10a. 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.

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Section Text

In section 10A of the Income-tax Act, in sub-section (14), after clause (ii), the following proviso shall be inserted with effect from the 1st day of April, 2006, namely:-

"Provided that no deduction under this section shall be allowed to an assessee who does not furnish a return of his income on or before the due date specified under sub-section (1) of section 139.".

Frequently asked questions

What does Finance Act 2005 Section 5 provide?

Section Section 5 of the Finance Act 2005 (Amendment of Section 10a) is reproduced on this page as part of the Finance Act 2005. 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 2005 Section 5?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2005 Section 5. 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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