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TypeBare Act JurisdictionCentral Government

Finance Act, 2006 Section 35

Amendment of Section 142

~1 min read
https://sooperkanoon.com/act/48590

Bare act section · Research

About this section

Finance Act, 2006 Section 35 is part of Finance Act, 2006 - Amendment of Section 142. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 142 of the Income-tax Act, in sub-section (1), in clause (i),--

(a) for the words, brackets and figures "within the time allowed under sub-section (1) of section 139", the words, brackets and figures "within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year" shall be substituted;

(b) the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1990, namely:--

"Provided that where any notice has been served under this sub-section for the purposes of this clause after the end of the relevant assessment year commencing on or after the 1st day of April, 1990 to a person who has not made a return within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year, any such notice issued to him shall be deemed to have been served in accordance with the provisions of this sub-section.".

Frequently asked questions

What does Finance Act, 2006 Section 35 provide?

Section Section 35 of the Finance Act, 2006 (Amendment of Section 142) is reproduced on this page as part of the Finance Act, 2006. 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, 2006 Section 35?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2006 Section 35. 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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