Amendment of section 153
Section 61 of the Finance Act, 2002 deals with amendment of section 153. Amendment of section 153. 61. In section 153 of the Income-tax Act, in sub-section (3), in Explanation 1, after clause (ii), the following clause shall be inserted with effect from the 1st day of April, 2003, namely:— "(iia) the period commencing from the date on which the Assessing Officer intimate
Amendment of section 153.
61. In section 153 of the Income-tax Act, in sub-section (3), in Explanation 1, after clause (ii), the following clause shall be inserted with effect from the 1st day of April, 2003, namely:—
"(iia) the period commencing from the date on which the Assessing Officer intimates the Central Government or the prescribed authority, the contravention of the provisions of clause (21) or clause (22B) or clause (23A) or clause ( 23B) or sub-clause (iv) or sub-clause (v) or sub-clause ( vi) or sub-clause (via) of clause (23C) of section 10, under clause (i) of the proviso to sub-section (3) of section 143 and ending with the date on which the copy of the order withdrawing the approval or rescinding the notification, as the case may be, under those clauses is received by the Assessing Officer;".
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Section 61, The Finance Act, 2002.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 61
What does Section 61 of the Finance Act deal with?
Section 61 of the Finance Act is headed "Amendment of section 153". Amendment of section 153. 61. In section 153 of the Income-tax Act, in sub-section (3), in Explanation 1, after clause (ii), the following clause shall be inserted with effect from the 1st day of April, 2003, namely:— "(iia) the period commencing from the date on which the Assessing Officer intimate
How do I find court cases under Section 61 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 61, section 61 Finance Act 2002, section 61 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 61 of the Finance Act, and has it changed?
Its own text turns on section 10 (Amendment of section 14A), Income-tax Act 153 (Time limit for completion of assessment, reassessment and recomputation), 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
- First Schedule. First Schedule5753 words
- 4. Amendment of section 102120 words
- 2. Income-tax1821 words
- 60. Amendment of section 143781 words
- 21. Substitution of new section for section 43A780 words
- 57. Substitution of new section for section 132B724 words
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