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        F. Acts / Amendment Acts

        Section 38 - Amendment of section 119

        Finance Act, 2005
        Chapter III
        DIRECT TAXES

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        Inclusion of fringe benefits expands section 119 administrative directions to cover additional income categories and specified tax provisions. The amendment expands the scope of section 119(2)(a) by substituting an enlarged list of referenced income-tax provisions and by replacing 'any class of incomes' with 'any class of incomes or fringe benefits,' thereby enabling administrative directions under section 119 to address both income classes and fringe benefits.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Inclusion of fringe benefits expands section 119 administrative directions to cover additional income categories and specified tax provisions.

                                The amendment expands the scope of section 119(2)(a) by substituting an enlarged list of referenced income-tax provisions and by replacing "any class of incomes" with "any class of incomes or fringe benefits," thereby enabling administrative directions under section 119 to address both income classes and fringe benefits.


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