{"act":{"id":"finance-act-2007","short_title":"The Finance Act, 2007","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2007-2008.","act_number":null,"act_year":2007,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":96,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2007/"},"unit":"section","section":{"number":"71","heading":"Amendment of section 246A","text":"Amendment of section 246A. 71. In section 246A of the Income-tax Act, with effect from the 1st day of June, 2007,— (a ) in sub-section (1),— (i) after clause (ha),  the following clause shall be inserted, namely:— \"( hb) an order made under sub-section (6A) of section 206C;\"; (ii) in clause (j), in sub-clause (B), after the word, figures and letter \"section 271A,\", the word, figures and letters \"section 271AAA,\" shall be inserted; (b ) after sub-section (1A), the following sub-section shall be inserted, namely:— \"(1B) Every appeal filed by an assessee in default against an order under sub-section (6A)  of section 206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 246A.</b></p><p><b>71.</b> In section 246A of the Income-tax Act, with effect from the 1st day of June, 2007,—</p><p>(<i>a</i> ) in sub-section (1),—</p><p>(<i>i</i>) after clause (<i>ha</i>)<i>, </i> the following clause shall be inserted, namely:—</p><p><i> </i>\"( <i>hb</i>)<i> </i>an order made under sub-section (6A)<i> </i>of section 206C;\";</p><p>(<i>ii</i>) in clause (<i>j</i>), in sub-clause (<i>B</i>), after the word, figures and letter \"section 271A,\", the word, figures and letters \"section 271AAA,\" shall be inserted;</p><p>(<i>b</i> )<i> </i>after sub-section (1A)<i>, </i>the following sub-section shall be inserted, namely:—</p><p>\"(1B) Every appeal filed by an assessee in default against an order under sub-section (6A)<i> </i> of section 206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":136,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2007/section/71/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}