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Section6
The Finance Act, 1996

Insertion of new section 12AA

In force Act 33 of 1996 As on 18 Oct 2026

Act 33 of 1996 Ministry Finance

Section 6 of the Finance Act, 1996 deals with insertion of new section 12AA. Insertion of new section 12AA. 6. After section 12A of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1997, namely:— "12AA.

Insertion of new section 12AA.

6. After section 12A of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1997, namely:—

"12AA. Procedure for registration.—(1) The Chief Commissioner or Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) of section 12A, shall—

(a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and

(b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he;—

(i) shall pass an order in writing registering the trust or institution;

(ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution,

and a copy of such order shall be sent to the applicant:

Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard.

(2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) of section 12A.".

[Finance (No.

2) Act, 1996]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 6, 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.

This section refers to

  1. Income-tax Act s. 12A Conditions for applicability of sections 11 and 12

Questions about Section 6

What does Section 6 of the Finance Act deal with?

Section 6 of the Finance Act is headed "Insertion of new section 12AA". Insertion of new section 12AA. 6. After section 12A of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1997, namely:— "12AA.

How do I find court cases under Section 6 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 6, section 6 Finance Act 1996, section 6 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 6 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 12A (Conditions for applicability of sections 11 and 12), 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.