Amendment of section 246
Section 46 of the Finance Act, 1994 deals with amendment of section 246. Amendment of section 246. 46. In section 246 of the Income-tax Act, with effect from the 1st day of June, 1994,— (a) in sub-section (1), in clause (a), after the words "under this Act", the words, brackets, figures and letter, "or an intimation under sub-section (1) or sub-section (1B) of section 14 The Act was enacted on 13 May 1994.
Amendment of section 246.
46. In section 246 of the Income-tax Act, with effect from the 1st day of June, 1994,—
(a) in sub-section (1), in clause (a), after the words "under this Act", the words, brackets, figures and letter, "or an intimation under sub-section (1) or sub-section (1B) of section 143, where the assessee objects to the making of adjustments," shall be inserted;
(b) in sub-section (2), in clause (a), for the words, brackets and figure "an order specified in sub-section (1) where such order", the words, brackets and figure "an intimation or order specified in sub-section (1) where such intimation is sent or such order" shall be substituted.
[Finance Act, 1994]
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Section 46, The Finance Act, 1994 (Act 32 of 1994).
Cross-references
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This section refers to
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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 246". Amendment of section 246. 46. In section 246 of the Income-tax Act, with effect from the 1st day of June, 1994,— (a) in sub-section (1), in clause (a), after the words "under this Act", the words, brackets, figures and letter, "or an intimation under sub-section (1) or sub-section (1B) of section 14
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 1994 46, section 46 Finance Act 1994, 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 246 (Appealable orders before Joint Commissioner (Appeals)), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 46 of the Finance Act enacted?
Section 46 of the Finance Act, cited as Finance Act 1994 46, was enacted on 13 May 1994 as Act 32 of 1994. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule5507 words
- 2. Income-tax2077 words
- 16. Insertion of new sections 44AD and 44AE987 words
- 32. Amendment of section 115A828 words
- 45. Amendment of section 234C587 words
- 6. Amendment of section 10557 words
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