Amendment of section 278B
Section 61 of the Finance Act, 2004 deals with amendment of section 278B. Amendment of section 278B. 61. In section 278B of the Income-tax Act, after sub-section (2) and before the Explanation, the following sub-section shall be inserted with effect from the 1st day of October, 2004, namely:— "(3) Where an offence under this Act has been committed by a person, being a com
Amendment of section 278B.
61. In section 278B of the Income-tax Act, after sub-section (2) and before the Explanation, the following sub-section shall be inserted with effect from the 1st day of October, 2004, namely:—
"(3) Where an offence under this Act has been committed by a person, being a company, and the punishment for such offence is imprisonment and fine, then, without prejudice to the provisions contained in sub-section (1) or sub-section (2), such company shall be punished with fine and every person, referred to in sub-section (1), or the director, manager, secretary or other officer of the company referred to in sub-section (2), shall be liable to be proceeded against and punished in accordance with the provisions of this Act.".
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Section 61, 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 61
What does Section 61 of the Finance Act deal with?
Section 61 of the Finance Act is headed "Amendment of section 278B". Amendment of section 278B. 61. In section 278B of the Income-tax Act, after sub-section (2) and before the Explanation, the following sub-section shall be inserted with effect from the 1st day of October, 2004, namely:— "(3) Where an offence under this Act has been committed by a person, being a com
How do I find court cases under Section 61 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 61, section 61 Finance Act 2004, section 61 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 61 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 278B (Offences by companies), 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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