# The Finance Act, 1991, Section 107: Amendment of section 19

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/107/

## Text

Amendment of section 19. 107. In section 19 of the Interest-tax Act, with effect from the 1st day of October, 1991,— (a) in sub-section (1),— (i) for the words "Income-tax Officer", the words "Assessing Officer" shall be substituted; (ii) for the Explanation, the following Explanation shall be substituted, namely:,— 'Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,— (a) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (b) where any order referred to in this sub-section is the subject matter of any appeal, the power of the Commissioner under this sub-section shall extend to all such matters as had not been considered and decided in such appeal.'; (b) in sub-section (3), in the Explanation, after the word, brackets and figure "sub-section (2),", the words and figures "the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 129 of the Income-tax Act, as applicable to this Act by virtue of section 21 of this Act, and" shall be inserted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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