Amendment of section 12AA
Section 6 of the Finance Act, 2004 deals with amendment of section 12AA. Amendment of section 12AA. 6. In section 12AA of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted at the end, with effect from the 1st day of October, 2004, namely:— "(3) Where a trust or an institution has been granted registration under clause (b) of sub-sect
Amendment of section 12AA.
6. In section 12AA of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted at the end, with effect from the 1st day of October, 2004, namely:—
"(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) and subsequently the Commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such trust or institution:
Provided that no order under this sub-section shall be passed unless such trust or institution has been given a reasonable opportunity of being heard.".
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Section 6, The Finance Act, 2004.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 6
What does Section 6 of the Finance Act deal with?
Section 6 of the Finance Act is headed "Amendment of section 12AA". Amendment of section 12AA. 6. In section 12AA of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted at the end, with effect from the 1st day of October, 2004, namely:— "(3) Where a trust or an institution has been granted registration under clause (b) of sub-sect
How do I find court cases under Section 6 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 6, section 6 Finance Act 2004, section 6 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 6 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 12AA (Procedure for registration), 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
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.