Section51
The Finance Act, 1996

Omission of sections 206A and 206B

In force Act 33 of 1996 As on 18 Oct 2026

Act 33 of 1996 Ministry Finance

Section 51 of the Finance Act, 1996 deals with omission of sections 206A and 206B. Omission of sections 206A and 206B. 51. Sections 206A and 206B of the Income-tax Act shall be omitted with effect from the 1st day of October, 1996.

Omission of sections 206A and 206B.

51. Sections 206A and 206B of the Income-tax Act shall be omitted with effect from the 1st day of October, 1996.

[Finance (No.

2) Act, 1996]

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Section 51, The Finance Act, 1996 (Act 33 of 1996).

Cross-references

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

Questions about Section 51

What does Section 51 of the Finance Act deal with?

Section 51 of the Finance Act is headed "Omission of sections 206A and 206B". Omission of sections 206A and 206B. 51. Sections 206A and 206B of the Income-tax Act shall be omitted with effect from the 1st day of October, 1996.

How do I find court cases under Section 51 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 1996 51, section 51 Finance Act 1996, section 51 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 51 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 206A (Furnishing of statement in respect of payment of any income to residents without deduction of tax), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1996 as Act 33 of 1996. 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.