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TypeBare Act JurisdictionCentral Government

Finance Act 1999 Section 62

Amendment of Section 139

~1 min read
https://sooperkanoon.com/act/5529

Bare act section · Research

About this section

Finance Act 1999 Section 62 is part of Finance Act 1999 - Amendment of Section 139. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 139 of the Income-tax Act, with effect from the 1st day of June, 1999, -

(a) in sub-section (1), in the first proviso, in clause (ii), for the words "motor vehicle", the words "motor vehicle other than a two-wheeled motor vehicle, whether having any detachable side car having extra wheel attached to such two-wheeled motor vehicle or not " shall be substituted;

(b) in sub-section (6), for the words "and value and belonging to him", the words ", value and belonging to him, his bank account and credit card held by him" shall be substituted.

Frequently asked questions

What does Finance Act 1999 Section 62 provide?

Section Section 62 of the Finance Act 1999 (Amendment of Section 139) is reproduced on this page as part of the Finance Act 1999. 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 1999 Section 62?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1999 Section 62. 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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