Tag Archives: Section 44 of Finance Act 2018 : Amendment of section 139A Income Tax Act

Section 44 of Finance Act 2018 : Amendment of section 139A Income Tax Act

By | April 1, 2018

Section 44 of Finance Act 2018 [Section 44 of Finance Act 2018 deals with Amendment of section 139A. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 139A. 44. In section 139A of the Income-tax Act,— (A) in sub-section (1),— (a) in clause (iv), the word “or” shall be inserted at the end; (b) after clause… Read More »