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Electricity (Amendment) Act, 2003 Section 6

Title: Substitution of New Sections for Sections 139 and 140

State: Central

Year: 2003

For sections 139 and 140 of the principal Act, the following sections shall be substituted, namely:-- "139. Negligently breaking or damaging works.--Whoever, negligently breaks, injures, throws down or damages any material connected with the supply of electricity, shall be punishable with fine which may extend to ten thousand rupees. 140. Penalty for intentionally injuring works.--Whoever, with intent to cut off the supply of electricity, cuts or injures, or attempts to cut or injure, any electric supply line or works, shall be punishable with fine which may extend to ten thousand rupees.".

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Finance Act 1994 Section 36

Title: Amendment of Section 139

State: Central

Year: 1994

In section 139 of the Income-tax Act, in the sub-section (1), in the Explanation, in clause (a), for the figures, letters and words "31st day of December", the figures, letters and words "30th day of November" shall be substituted.

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Finance Act, 1992 Section 59

Title: Amendment of Section 139

State: Central

Year: 1992

In section 139 of the Income-tax Act, sub-section (1A) shall be omitted with effect from the 1st day of April, 1993.

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Finance Act, 2010 Section 32

Title: Amendment of Section 139

State: Central

Year: 2010

In section 139 of the Income-tax Act, in sub-section (4C), for the words "scientific research association" at both the places where they occur, the words "research association" shall be substituted with effect from the 1st day of April, 2011.

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Finance (No. 2) Act, 2004 Section 32

Title: Amendment of Section 139

State: Central

Year: 2004

In section 139 of the Income-tax Act, in sub-section (9) in the Explanation, in clause (c), in sub-clause (i), for the words "deducted at source and", the words, figures and letters "deducted at source before the 1st day of April, 2005 and" shall be substituted with effect from the 1st day of April, 2005.

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Finance Act 2007 Section 44

Title: Amendment of Section 139

State: Central

Year: 2007

In section 139 of the Income-tax Act, in sub-section (9), the proviso occurring at the end shall be omitted and shall be deemed to have been omitted with effect from the 1st day of June, 2006.

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Finance Act 1999 Section 62

Title: Amendment of Section 139

State: Central

Year: 1999

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.

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Finance (No. 2) Act, 1998 Section 40

Title: Amendment of Section 139

State: Central

Year: 1998

In section 139 of the Income-tax Act, in sub-section (1) with effect from the 1st day of August, 1998,- (a) in the proviso-- (i) for the word "two" the word "one" shall be substituted; (ii) after clause (iv), the following shall be inserted, namely: '(v) is the holder of the credit card, not being an "add-on" card, issued by any bank or institution; or (vi) is a member of a club where entrance fee charged is twenty-five thousand rupees or more; Provided further that the Central Government may, by notification in the Official Gazette, specify the class or classes of persons to whom the provisions of the first proviso shall not apply; (b) after Explanation 3, the following Explanation shall be inserted, namely:-- 'Explanation 4.--For the purposes of this sub-section, the expression "travel to any foreign country" does not include travel to the neighbouring countries or to such places of pilgrimage as the Board may specify in this behalf by notification in the Official Gazette.'

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Finance Act 2008 Section 30

Title: Amendment of Section 139

State: Central

Year: 2008

In section 139 of the Income-tax Act,-- (a) in sub-section (1), in Explanation 2, in clause (a), for the figures, letters and words 31st day of October, the figures, letters and words 30th day of September shall be substituted; (b) in sub-section (9), in the Explanation, in clause (c), in sub-clause (i), the words, figures and letters before the 1st day of April, 2008 shall be omitted.

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Finance (No. 2) Act, 1980 Section 24

Title: Amendment of Section 139

State: Central

Year: 1980

.....Act, 1974 (38 of 1974); (d) where regular books of account are maintained by the assessee, the return is accompanied by copies of - (i) manufacturing account, trading account, profit and loss account or as the case may be, income and expenditure account or any other similar account and balance-sheet; (ii) in the case of a proprietary business or profession, the personal account of the proprietor; in the case of a firm, association of persons or body of individuals, personal accounts of the partners or members; and in the case of a partner or member of a firm, association of persons or body of individuals, also his personal account in the firm, association of persons or body of individuals; (e) where the accounts of the assessee have been audited, the return is accompanied by copies of the audited profit and loss account and balance-sheet and the auditor's report; (f) where regular books of account are not maintained by the assessee, the return is accompanied by a statement indicating the amounts of turnover or, as the case may be, gross receipts, gross profit, expenses and net profit of the business or profession and the basis on which such amounts have been.....

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