Amendment of section 131
Section 33 of the Finance Act, 1988 deals with amendment of section 131. Amendment of section 131 33. In section 131 of the Income-tax Act, with effect from the 1st day of June, 1988,— (a) in sub-section (1A), for the words "If the Assistant Director of Inspection", the words, brackets and figures "If the Director General or Director or Deputy Director or Assistant Direc
Amendment of section 131
33. In section 131 of the Income-tax Act, with effect from the 1st day of June, 1988,—
(a) in sub-section (1A), for the words "If the Assistant Director of Inspection", the words, brackets and figures "If the Director General or Director or Deputy Director or Assistant Director, or the authorised officer referred to in sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section," shall be substituted;
(b) in sub-section (3), in the proviso, in clause (b) [as amended by section 2 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], for the words "the Chief Commissioner or Commissioner therefor", the words "the Chief Commissioner or Director General or Commissioner or Director therefor, as the case may be" shall be substituted.
[Finance Act, 1988]
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Section 33, The Finance Act, 1988 (Act 26 of 1988).
Cross-references
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Referred to by 2
Questions about Section 33
What does Section 33 of the Finance Act deal with?
Section 33 of the Finance Act is headed "Amendment of section 131". Amendment of section 131 33. In section 131 of the Income-tax Act, with effect from the 1st day of June, 1988,— (a) in sub-section (1A), for the words "If the Assistant Director of Inspection", the words, brackets and figures "If the Director General or Director or Deputy Director or Assistant Direc
How do I find court cases under Section 33 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 1988 33, section 33 Finance Act 1988, section 33 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 33 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 131 (Power regarding discovery, production of evidence, etc), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Finance Act enacted?
Finance Act was enacted in 1988 as Act 26 of 1988. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule7045 words
- 2. Income-tax2162 words
- 4. Amendment of section 101079 words
- 6. Insertion of new section 10B1066 words
- 24. Amendment of section 80HHC788 words
- 40. Insertion of new section 206C687 words
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.