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TypeBare Act JurisdictionCentral Government

Finance Act, 2005 Section 41

Amendment of Section 139-A: In Section 139-A of the Income Tax Act, in sub- section

~1 min read
https://sooperkanoon.com/act/455506

Bare act section · Research

About this section

Finance Act, 2005 Section 41 is part of Finance Act, 2005 - Amendment of Section 139-A: In Section 139-A of the Income Tax Act, in sub- section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1), with effect from the 1st day of April. 2006, (a) in clause (iii), for the words, brackets, figures and letter "sub-section (4-A) of Section 139". the following shall be substituted, namely: "sub-section (4-A) of Section 139; or (iv) being an employer, who is required to furnish a return of fringe benefits under Section 115-WD,"; (b) in sub-section (7), Ihe following Explanation shall be inserted, namely: "Explanation. For the removal of doubts, it is hereby declared that any person, who has been allotted a permanent account number under any clause other than clause (iv) of sub-section (1), shall not be required to obtain another permanent account number and the permanent account number already allotted to him shall be deemed to be the permanent account number in relation to fringe benefit tax.".

Frequently asked questions

What does Finance Act, 2005 Section 41 provide?

Section Section 41 of the Finance Act, 2005 (Amendment of Section 139-A: In Section 139-A of the Income Tax Act, in sub- section) 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 41?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2005 Section 41. 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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