{"act":{"id":"finance-act-2016","short_title":"The Finance Act, 2016","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2016-2017.","act_number":null,"act_year":2016,"enact_date":"2016-06-27","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":276,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2016/"},"unit":"section","section":{"number":"105","heading":"Amendment of section 272A","text":"Amendment of section 272A. 105. In section 272A of the Income-tax Act, with effect from the 1st day of April, 2017,— (i) | in sub-section (1),— (a) | in clause (c), for the words \"place or time,\", the words \"place or time; or\" shall be substituted; (b) | after clause (c) and before the long line, the following clause shall be inserted, namely:— \"(d) | fails to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142,\"; (ii) | in sub-section (3), after clause (a), the following clause shall be inserted, namely:— \"(aa) | in a case falling under clause (d) of sub-section (1), by the income-tax authority who had issued the notice or direction referred to therein;\".","html":"<p><b>Amendment of section 272A.</b></p><p><b>105.</b> In section 272A of the Income-tax Act, with effect from the 1st day of April, 2017,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (1),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in clause (<i>c</i>), for the words \"place or time,\", the words \"place or time; or\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>after clause (<i>c</i>) and before the long line, the following clause shall be inserted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>d</i>)</td><td></td><td>fails to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142,\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (3), after clause (<i>a</i>), the following clause shall be inserted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>aa</i>)</td><td></td><td>in a case falling under clause (<i>d</i>) of sub-section (1), by the income-tax authority who had issued the notice or direction referred to therein;\".</td></tr></table></div>","words":138,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/105/","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."}