{"act":{"id":"finance-act-2013","short_title":"The Finance Act, 2013","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2013-2014.","act_number":null,"act_year":2013,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":142,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2013/"},"unit":"section","section":{"number":"55","heading":"Amendment of section 246A","text":"Amendment of section 246A. 55. In section 246A of the Income-tax Act, in sub-section (1),— (i) | in clause (a),— (I) | the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be omitted; (II) | after the words \"Dispute Resolution Panel\", the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be inserted with effect from the 1st day of April, 2016; (ii) | in clause (b),— (I) | the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be omitted; (II) | after the words \"Dispute Resolution Panel\", the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be inserted with effect from the 1st day of April, 2016; (iii) | in clause (ba),— (I) | the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be omitted; (II) | the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be inserted at the end with effect from the 1st day of April, 2016; (iv) | in clause (c),— (I) | the words, brackets, figures and letters \"except where it is in respect of an order as referred to in sub-section (12) of section 144BA\" shall be omitted; (II) | the words, brackets, figures and letters \"except an order referred to in sub-section (12) of section 144BA\" shall be inserted at the end with effect from the 1st day of April, 2016. © Copyright. Taxmann Publications Pvt. Ltd.","html":"

Amendment of section 246A.

55. In section 246A of the Income-tax Act, in sub-section (1),—

(i)in clause (a),—
(I)the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be omitted;
(II)after the words \"Dispute Resolution Panel\", the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be inserted with effect from the 1st day of April, 2016;
(ii)in clause (b),—
(I)the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be omitted;
(II)after the words \"Dispute Resolution Panel\", the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be inserted with effect from the 1st day of April, 2016;
(iii)in clause (ba),—
(I)the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be omitted;
(II)the words, brackets, figures and letters \"or an order referred to in sub-section (12) of section 144BA\" shall be inserted at the end with effect from the 1st day of April, 2016;
(iv)in clause (c),—
(I)the words, brackets, figures and letters \"except where it is in respect of an order as referred to in sub-section (12) of section 144BA\" shall be omitted;
(II)the words, brackets, figures and letters \"except an order referred to in sub-section (12) of section 144BA\" shall be inserted at the end with effect from the 1st day of April, 2016.

© Copyright. Taxmann Publications Pvt. Ltd.

","words":278,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/55/","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."}