Amendment of section 153B
Section 36 of the Finance Act, 2004 deals with amendment of section 153B. Amendment of section 153B. 36. In section 153B of the Income-tax Act, in sub-section (1), in the Explanation, with effect from the 1st day of October, 2004,— (a ) in clause (iv), for the words "that section,", the words "that section, or" shall be substituted;
Amendment of section 153B.
36. In section 153B of the Income-tax Act, in sub-section (1), in the Explanation, with effect from the 1st day of October, 2004,—
(a ) in clause (iv), for the words "that section,", the words "that section, or" shall be substituted;
(b ) after clause (iv) and before the words "shall be excluded", the following clauses shall be inserted, namely:—
"(v) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the order rejecting the application is received by the Commissioner under sub-section (3) of section 245R, or
(vi) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the advance ruling pronounced by it is received by the Commissioner under sub-section (7) of section 245R,".
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Section 36, The Finance Act, 2004.
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Questions about Section 36
What does Section 36 of the Finance Act deal with?
Section 36 of the Finance Act is headed "Amendment of section 153B". Amendment of section 153B. 36. In section 153B of the Income-tax Act, in sub-section (1), in the Explanation, with effect from the 1st day of October, 2004,— (a ) in clause (iv), for the words "that section,", the words "that section, or" shall be substituted;
How do I find court cases under Section 36 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 2004 36, section 36 Finance Act 2004, section 36 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 36 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 153B (Time limit for completion of assessment under section 153A), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2004. 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
- 30. Insertion of new Chapter XII-G7139 words
- First Schedule. First Schedule5961 words
- 2. Income-tax2336 words
- 50. Amendment of section 206C1334 words
- 18. Amendment of section 80IB1046 words
- 5. Amendment of section 10930 words
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