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Section106
The Finance Act, 2002

Amendment of section 273B

In force As on 11 Oct 2026

Ministry Finance

Section 106 of the Finance Act, 2002 deals with amendment of section 273B. Amendment of section 273B. 106. In section 273B of the Income-tax Act, with effect from the 1st day of June, 2002,— (a ) after the words, brackets, figures and letters "sub-section (1) of section 272AA or", the words, figures and letter "section 272B or" shall be inserted;

Amendment of section 273B.

106. In section 273B of the Income-tax Act, with effect from the 1st day of June, 2002,—

(a ) after the words, brackets, figures and letters "sub-section (1) of section 272AA or", the words, figures and letter "section 272B or" shall be inserted;

(b ) for the words, figures and letters "section 272BB or", the words, figures, letters and brackets "section 272BB or sub-section (1) of section 272BBB or" shall be substituted with effect from the 1st day of June, 2002.

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Section 106, The Finance Act, 2002.

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. 273B Penalty not to be imposed in certain cases

Questions about Section 106

What does Section 106 of the Finance Act deal with?

Section 106 of the Finance Act is headed "Amendment of section 273B". Amendment of section 273B. 106. In section 273B of the Income-tax Act, with effect from the 1st day of June, 2002,— (a ) after the words, brackets, figures and letters "sub-section (1) of section 272AA or", the words, figures and letter "section 272B or" shall be inserted;

How do I find court cases under Section 106 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 2002 106, section 106 Finance Act 2002, section 106 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 106 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 273B (Penalty not to be imposed in certain cases), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2002. 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.