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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2005 amends Section 142 of Income-tax Act; updates references to tax-related deadlines from April 1, 2006.</h1> Section 142 of the Income-tax Act is amended by the Finance Act, 2005, effective April 1, 2006. In sub-section (1), the amendment replaces the phrase 'under section 139 or in whose case the time allowed under sub-section (1) of that section' with 'under section 115WD or section 139 or in whose case the time allowed under sub-section (1) of section 139.' This change updates the references to applicable sections within the Income-tax Act concerning the time allowed for certain tax-related actions.
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