Amendment of section 206
Section 49 of the Finance Act, 2004 deals with amendment of section 206. Amendment of section 206. 49. In section 206 of the Income-tax Act,— (a ) in sub-section (1), with effect from the 1st day of October, 2004,— (i) for the words "prescribed income-tax authority", the words "prescribed income-tax authority or such other authority or agency as may be prescribed" shall
Amendment of section 206.
49. In section 206 of the Income-tax Act,—
(a ) in sub-section (1), with effect from the 1st day of October, 2004,—
(i) for the words "prescribed income-tax authority", the words "prescribed income-tax authority or such other authority or agency as may be prescribed" shall be substituted;
(ii) the following proviso shall be inserted, namely:—
" Provided that the Board may, if it considers necessary or expedient so to do, frame a scheme for the purposes of filing such returns with such other authority or agency referred to in this sub-section.";
(b ) in sub-section (2), with effect from the 1st day of April, 2005,—
(i) for the words "other than the principal officer in the case of every company", the words "other than the prescribed person in the case of every office of the Government and the principal officer in the case of every company" shall be substituted;
(ii) for the proviso, the following proviso shall be substituted, namely:—
" Provided that the prescribed person in the case of every office of Government and the principal officer in the case of every company responsible for deducting tax under the foregoing provisions of this Chapter shall, deliver or cause to be delivered, within the prescribed time after the end of each financial year, such returns on computer media under the said scheme.".
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Section 49, The Finance Act, 2004.
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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 49
What does Section 49 of the Finance Act deal with?
Section 49 of the Finance Act is headed "Amendment of section 206". Amendment of section 206. 49. In section 206 of the Income-tax Act,— (a ) in sub-section (1), with effect from the 1st day of October, 2004,— (i) for the words "prescribed income-tax authority", the words "prescribed income-tax authority or such other authority or agency as may be prescribed" shall
How do I find court cases under Section 49 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 49, section 49 Finance Act 2004, section 49 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 49 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 206 (Persons deducting tax to furnish prescribed returns), 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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