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TypeBare Act JurisdictionCentral Government

Finance Act 2005 Section 55

Amendment of Section 239

~1 min read
https://sooperkanoon.com/act/41989

Bare act section · Research

About this section

Finance Act 2005 Section 55 is part of Finance Act 2005 - Amendment of Section 239. 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 239 of the Income-tax Act, in sub-section (2), after clause (c), the following clause shall be inserted with effect from the 1st day of April, 2006, namely:--

"(d) where the claim is in respect of fringe benefits which are assessable for any assessment year commencing on the first day of April, 2006, one year from the last day of such assessment year.".

Frequently asked questions

What does Finance Act 2005 Section 55 provide?

Section Section 55 of the Finance Act 2005 (Amendment of Section 239) 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 55?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2005 Section 55. 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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