Section47
The Finance Act, 1995

Amendment Of section 269UD

In force Act 22 of 1995 As on 14 Oct 2026

Act 22 of 1995 Ministry Finance

Section 47 of the Finance Act, 1995 deals with amendment Of section 269UD. Amendment Of section 269UD. 47. In section 269UD of the Income-tax Act, with effect from the 1st day of July, 1995, in sub-Section (1), after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the period of limitation referred to in the second proviso shall be

Amendment Of section 269UD.

47. In section 269UD of the Income-tax Act, with effect from the 1st day of July, 1995, in sub-Section (1), after the second proviso, the following proviso shall be inserted, namely:-

"Provided also that the period of limitation referred to in the second proviso shall be reckoned, where any defect as referred to in sub-section (4) of section 269UC has been intimated, with reference to the date of receipt of the rectified statement by the appropriate authority.".

[Finance Act, 1995]

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Section 47, The Finance Act, 1995 (Act 22 of 1995).

Cross-references

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

Questions about Section 47

What does Section 47 of the Finance Act deal with?

Section 47 of the Finance Act is headed "Amendment Of section 269UD". Amendment Of section 269UD. 47. In section 269UD of the Income-tax Act, with effect from the 1st day of July, 1995, in sub-Section (1), after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the period of limitation referred to in the second proviso shall be

How do I find court cases under Section 47 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 1995 47, section 47 Finance Act 1995, section 47 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 47 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 269UD (Order by appropriate authority for purchase by Central Government of immovable property), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1995 as Act 22 of 1995. 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

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.