Amendment of section 271E

In force Act 12 of 1990 As on 14 Oct 2026

Act 12 of 1990 Ministry Finance

Section 46 of the Finance Act, 1990 deals with amendment of section 271E. Amendment of section 271E 46. Section 271E of the Income-tax Act shall be renumbered as subsection (1) thereof and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:-— "(2) Any penalty imposable under sub-section (1) shall be imposed by the Deputy Commission

Amendment of section 271E
46. Section 271E of the Income-tax Act shall be renumbered as subsection (1) thereof and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:-—
"(2) Any penalty imposable under sub-section (1) shall be imposed by the Deputy Commissioner.".
[Finance Act, 1990]
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Section 46, The Finance Act, 1990 (Act 12 of 1990).

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. 271E Penalty for failure to comply with the provisions of section 269T

Questions about Section 46

What does Section 46 of the Finance Act deal with?

Section 46 of the Finance Act is headed "Amendment of section 271E". Amendment of section 271E 46. Section 271E of the Income-tax Act shall be renumbered as subsection (1) thereof and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:-— "(2) Any penalty imposable under sub-section (1) shall be imposed by the Deputy Commission

How do I find court cases under Section 46 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 1990 46, section 46 Finance Act 1990, section 46 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 46 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 271E (Penalty for failure to comply with the provisions of section 269T), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1990 as Act 12 of 1990. 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 Schedule7036 words
30. Amendment of Chapter VIII3504 words
2. Income-tax2182 words
10. Substitution of new section for section 33AB1340 words
26. Substitution of new section for section 80M446 words
54. Amendment of section 16432 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.