Amendment of section 271B
Section 48 of the Finance Act, 1995 deals with amendment of section 271B. Amendment of section 271B. 48. In section 271B of the Income-tax Act, for the words, figures, letters and brackets "obtain a report of such audit as required under section 44AB or furnish the said report along with the return of his income filed under sub-section (1) of section 139, or along with th
Amendment of section 271B.
48. In section 271B of the Income-tax Act, for the words, figures, letters and brackets "obtain a report of such audit as required under section 44AB or furnish the said report along with the return of his income filed under sub-section (1) of section 139, or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142", the words, figures and letters "furnish a report of such audit as required under section 44AB" shall be substituted with effect from the 1st day of July, 1995.
[Finance Act, 1995]
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Section 48, The Finance Act, 1995 (Act 22 of 1995).
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This section refers to
Questions about Section 48
What does Section 48 of the Finance Act deal with?
Section 48 of the Finance Act is headed "Amendment of section 271B". Amendment of section 271B. 48. In section 271B of the Income-tax Act, for the words, figures, letters and brackets "obtain a report of such audit as required under section 44AB or furnish the said report along with the return of his income filed under sub-section (1) of section 139, or along with th
How do I find court cases under Section 48 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 48, section 48 Finance Act 1995, section 48 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 48 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 271B (Failure to get accounts audited), 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
- First Schedule. First Schedule5064 words
- 2. Income-tax1851 words
- 32. Insertion of new Chapter XIV-B1627 words
- 4. Amendment of section 101177 words
- 36. Insertion of new sections 194J and 194K967 words
- 30. Substitution of new section for section 139A690 words
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