Amendment of section 191
Section 71 of the Finance Act, 2003 deals with amendment of section 191. Amendment of section 191. 71. In section 191 of the Income-tax Act, the following Explanation shall be inserted with effect from the 1st day of June, 2003, namely:— "Explanation.—For the removal of doubts, it is hereby declared that if any person referred to in section 200 and in the cases referred
Amendment of section 191.
71. In section 191 of the Income-tax Act, the following Explanation shall be inserted with effect from the 1st day of June, 2003, namely:—
"Explanation.—For the removal of doubts, it is hereby declared that if any person referred to in section 200 and in the cases referred to in section 194, the principal officer and the company of which he is the principal officer does not deduct the whole or any part of the tax and such tax has not been paid by the assessee direct, then, such person, the principal officer and the company shall, without prejudice to any other consequences which he or it may incur, be deemed to be an assessee in default as referred to in sub-section (1) of section 201 in respect of such tax.".
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Section 71, The Finance Act, 2003.
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Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 71
What does Section 71 of the Finance Act deal with?
Section 71 of the Finance Act is headed "Amendment of section 191". Amendment of section 191. 71. In section 191 of the Income-tax Act, the following Explanation shall be inserted with effect from the 1st day of June, 2003, namely:— "Explanation.—For the removal of doubts, it is hereby declared that if any person referred to in section 200 and in the cases referred
How do I find court cases under Section 71 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 71, section 71 Finance Act 2003, section 71 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 71 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 191 (Direct payment), 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
- First Schedule. First Schedule5940 words
- 2. Income-tax2243 words
- 6. Amendment of section 101472 words
- 40. Insertion of new section 80-IC1270 words
- 99. Insertion of Thirteenth and Fourteenth Schedules1215 words
- 65. Insertion of new sections 153A, 153B and 153C977 words
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.