Amendment of section 252

Q: When was Section 40 of the Finance Act enacted?

Section 40 of the Finance Act, cited as Finance Act 1972 40, was enacted on 28 May 1972 as Act 16 of 1972. It is in force as at the date shown on this page.

In force Act 16 of 1972 As on 15 Oct 2026

Act 16 of 1972 Ministry Finance Enacted 28 May 1972

Section 40 of the Finance Act, 1972 deals with amendment of section 252. Amendment of section 252. 40. In section 252 of the Income-tax Act, after sub-section (3), the following sub-sections shall be inserted, namely: — "(4) The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President or, as the case may be, Vice-Presidents th The Act was enacted on 28 May 1972.

Amendment of section 252.
40. In section 252 of the Income-tax Act, after sub-section (3), the following sub-sections shall be inserted, namely: —
"(4) The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President or, as the case may be, Vice-Presidents thereof.
(5) A Vice-President shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing.".
[Finance Act, 1972]
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Section 40, The Finance Act, 1972 (Act 16 of 1972).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Income-tax Act s. 252 Appellate Tribunal

Questions about Section 40

What does Section 40 of the Finance Act deal with?

Section 40 of the Finance Act is headed "Amendment of section 252". Amendment of section 252. 40. In section 252 of the Income-tax Act, after sub-section (3), the following sub-sections shall be inserted, namely: — "(4) The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President or, as the case may be, Vice-Presidents th

How do I find court cases under Section 40 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1972 40, section 40 Finance Act 1972, section 40 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 40 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 252 (Appellate Tribunal), so none of them can safely be read on its own.

When was Section 40 of the Finance Act enacted?

Section 40 of the Finance Act, cited as Finance Act 1972 40, was enacted on 28 May 1972 as Act 16 of 1972. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule4219 words
2. Income-tax884 words
26. Amendment of section 139612 words
46. Insertion of new section 21A576 words
45. Amendment of section 5547 words
28. Insertion of new sections 194B and 194C538 words

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