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TypeBare Act JurisdictionCentral Government

Finance Act, 2006 Section 39

Amendment of Section 155

~1 min read
https://sooperkanoon.com/act/48594

Bare act section · Research

About this section

Finance Act, 2006 Section 39 is part of Finance Act, 2006 - Amendment of Section 155. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 155 of the Income-tax Act, in sub-section (14), with effect from the 1st day of April, 2007,--

(a) for the words and figures "credit for tax deducted in accordance with the provisions of section 199", the words, figures and letter "credit for tax deducted or collected in accordance with the provisions of section 199 or, as the case may be, section 206C" shall be substituted;

(b) for the word and figures "section 203", the words, figures and letter "section 203 or section 206C" shall be substituted;

(c) in the proviso, for the words "income from which the tax has been deducted", the words "income from which the tax has been deducted or income on which the tax has been collected" shall be substituted.

Frequently asked questions

What does Finance Act, 2006 Section 39 provide?

Section Section 39 of the Finance Act, 2006 (Amendment of Section 155) 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 39?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2006 Section 39. 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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