Insertion of new section 203AA
Section 46 of the Finance Act, 2004 deals with insertion of new section 203AA. Insertion of new section 203AA. 46. After section 203A of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2005, namely:— "203AA.
Insertion of new section 203AA.
46. After section 203A of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2005, namely:—
"203AA. Furnishing of statement of tax deducted, etc.—The prescribed income-tax authority or the person authorised by such authority referred to in sub-section (3) of section 200, shall, within the prescribed time after the end of each financial year beginning on or after the 1st day of April, 2005 prepare and deliver to every person from whose income the tax has been deducted or in respect of whose income the tax has been paid a statement in the prescribed form specifying the amount of tax deducted or paid and such other particulars as may be prescribed.".
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Section 46, The Finance Act, 2004.
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Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 46
What does Section 46 of the Finance Act deal with?
Section 46 of the Finance Act is headed "Insertion of new section 203AA". Insertion of new section 203AA. 46. After section 203A of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2005, namely:— "203AA.
How do I find court cases under Section 46 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 46, section 46 Finance Act 2004, section 46 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 46 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 203A (Tax deduction and collection account number), so none of them can safely be read on its own.
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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