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Section51
The Finance Act, 1972

Amendment of section 46

In force Act 16 of 1972 As on 15 Oct 2026

Act 16 of 1972 Ministry Finance Enacted 28 May 1972

Section 51 of the Finance Act, 1972 deals with amendment of section 46. Amendment of section 46. 51. In section 46 of the Wealth-tax Act, in sub-section (2), after clause (c), the following clause shall be inserted, namely: — "(cc) the circumstances in which, the conditions subject to which and the manner in which, the Appellate Assistant Commissioner may permit an appe The Act was enacted on 28 May 1972.

Amendment of section 46.

51. In section 46 of the Wealth-tax Act, in sub-section (2), after clause (c), the following clause shall be inserted, namely: —

"(cc) the circumstances in which, the conditions subject to which and the manner in which, the Appellate Assistant Commissioner may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the Wealth-tax Officer;".

[Finance Act, 1972]

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Section 51, 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

  1. s. 46 Insertion of new section 21A
  2. Wealth-tax Act s. 46 Power to make rules

Questions about Section 51

What does Section 51 of the Finance Act deal with?

Section 51 of the Finance Act is headed "Amendment of section 46". Amendment of section 46. 51. In section 46 of the Wealth-tax Act, in sub-section (2), after clause (c), the following clause shall be inserted, namely: — "(cc) the circumstances in which, the conditions subject to which and the manner in which, the Appellate Assistant Commissioner may permit an appe

How do I find court cases under Section 51 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 51, section 51 Finance Act 1972, section 51 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 51 of the Finance Act, and has it changed?

Its own text turns on section 46 (Insertion of new section 21A), Wealth-tax Act 46 (Power to make rules), so none of them can safely be read on its own.

When was Section 51 of the Finance Act enacted?

Section 51 of the Finance Act, cited as Finance Act 1972 51, 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.