{"act":{"id":"finance-act-2009","short_title":"The Finance Act, 2009","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2009-2010.","act_number":null,"act_year":2009,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":89,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2009/"},"unit":"section","section":{"number":"51","heading":"Amendment of section 132","text":"Amendment of section 132. 51. In section 132 of the Income-tax Act,— (a ) in sub-section (1),— (i) for the words \"Where the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board,\", the words \"Where the Director General or Director or the Chief Commissioner or Commissioner or Additional Director or Additional Commissioner\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1994; (ii) after the words \"Where the Director General or Director or the Chief Commissioner or Commissioner or Additional Director or Additional Commissioner\" as so substituted, the words \"or Joint Director or Joint Commissioner\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1998; (iii) in clause (A), after the words \"may authorise any\", the words \"Additional Director or Additional Commissioner or\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1994; (iv) in clause (B), after the word \"such\", the words \"Addi­tional Director or Additional Commissioner or\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1994; (v) after the third proviso, the following proviso shall be inserted, namely :— \" Provided also that no authorisation shall be issued by the Additional Director or Additional Commissioner or Joint Director or Joint Commissioner on or after the 1st day of October, 2009 unless he has been empowered by the Board to do so.\"; (b ) in sub-section (1A),— (i) for the words \"Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board\", the words \"Commissioner or Additional Director or Addi­tional Commissioner\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1994; (ii) after the words \"Commissioner or Additional Director or Additional Commissioner\" as so substituted, the words \"or Joint Director or Joint Commissioner\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1998. © Copyright. Taxmann Publications Pvt. Ltd.","html":"

Amendment of section 132.

51. In section 132 of the Income-tax Act,—

(a ) in sub-section (1),—

(i) for the words \"Where the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board,\", the words \"Where the Director General or Director or the Chief Commissioner or Commissioner or Additional Director or Additional Commissioner\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1994;

(ii) after the words \"Where the Director General or Director or the Chief Commissioner or Commissioner or Additional Director or Additional Commissioner\" as so substituted, the words \"or Joint Director or Joint Commissioner\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1998;

(iii) in clause (A), after the words \"may authorise any\", the words \"Additional Director or Additional Commissioner or\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1994;

(iv) in clause (B), after the word \"such\", the words \"Addi­tional Director or Additional Commissioner or\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1994;

(v) after the third proviso, the following proviso shall be inserted, namely :—

\" Provided also that no authorisation shall be issued by the Additional Director or Additional Commissioner or Joint Director or Joint Commissioner on or after the 1st day of October, 2009 unless he has been empowered by the Board to do so.\";

(b ) in sub-section (1A),—

(i) for the words \"Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board\", the words \"Commissioner or Additional Director or Addi­tional Commissioner\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1994;

(ii) after the words \"Commissioner or Additional Director or Additional Commissioner\" as so substituted, the words \"or Joint Director or Joint Commissioner\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1998.

© Copyright. Taxmann Publications Pvt. Ltd.

","words":378,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/51/","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."}