Section49
The Finance Act, 1994

Amendment of section 296

In force Act 32 of 1994 As on 18 Oct 2026

Act 32 of 1994 Ministry Finance Enacted 13 May 1994 Cited by 1 provision

Section 49 of the Finance Act, 1994 deals with amendment of section 296. Amendment of section 296. 49. In section 296 of the Income-tax Act, after the words "every rule made under this Act", the words, brackets, figures and letters , the rules of procedure framed by the Settlement Commission under sub-section (7) of section 245F, the Authority for Advance Rulings under s The Act was enacted on 13 May 1994.

Amendment of section 296.

49. In section 296 of the Income-tax Act, after the words "every rule made under this Act", the words, brackets, figures and letters , the rules of procedure framed by the Settlement Commission under sub-section (7) of section 245F, the Authority for Advance Rulings under section 245V and the Appellate Tribunal under sub-section (5) of section 255" shall be inserted with effect from the 1st day of June, 1994.

[Finance Act, 1994]

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Section 49, The Finance Act, 1994 (Act 32 of 1994).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 49

What does Section 49 of the Finance Act deal with?

Section 49 of the Finance Act is headed "Amendment of section 296". Amendment of section 296. 49. In section 296 of the Income-tax Act, after the words "every rule made under this Act", the words, brackets, figures and letters , the rules of procedure framed by the Settlement Commission under sub-section (7) of section 245F, the Authority for Advance Rulings under s

How do I find court cases under Section 49 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 49, section 49 Finance Act 1994, section 49 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 49 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 296 (Rules and certain notifications to be placed before Parliament), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 49 of the Finance Act enacted?

Section 49 of the Finance Act, cited as Finance Act 1994 49, 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

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.