Section67
The Finance Act, 2003

Insertion of new section 158BI

In force As on 12 Oct 2026

Ministry Finance

Section 67 of the Finance Act, 2003 deals with insertion of new section 158BI. Insertion of new section 158BI. 67. After section 158BH of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2003, namely:— "158BI.

Insertion of new section 158BI.

67. After section 158BH of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2003, namely:—

"158BI. Chapter not to apply after certain date.—The provisions of this Chapter shall not apply where a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003.".

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Section 67, The Finance Act, 2003.

Cross-references

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

Questions about Section 67

What does Section 67 of the Finance Act deal with?

Section 67 of the Finance Act is headed "Insertion of new section 158BI". Insertion of new section 158BI. 67. After section 158BH of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2003, namely:— "158BI.

How do I find court cases under Section 67 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 2003 67, section 67 Finance Act 2003, section 67 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 67 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 158BH (Application of other provisions of this Act), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2003. 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.