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TypeBare Act JurisdictionCentral Government

Finance Act, 2005 Section 239

In Section 239 of the Income Tax Act, in subsection

~1 min read
https://sooperkanoon.com/act/455517

Bare act section · Research

About this section

Finance Act, 2005 Section 239 is part of Finance Act, 2005 - In Section 239 of the Income Tax Act, in subsection. Read the section text below and explore Indian court judgments that cite it.

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Section Text

SECTION 55: Amendment of 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 or after 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 239 provide?

Section Section 239 of the Finance Act, 2005 (In Section 239 of the Income Tax Act, in subsection) 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 239?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2005 Section 239. 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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