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Section57
The Finance Act, 2005

Amendment of section 246A

In force Act 18 of 2005 As on 07 Oct 2026

Act 18 of 2005 Ministry Finance Enacted 13 May 2005

Section 57 of the Finance Act, 2005 deals with amendment of section 246A. Amendment of section 246A. 57. In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2006,— (i ) after clause (a), the following clauses shall be inserted, namely:— "(aa ) an order of assessment under sub-section (3) of section 115WE or section 115WF, wher The Act was enacted on 13 May 2005.

Amendment of section 246A.

57. In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2006,—

(i ) after clause (a), the following clauses shall be inserted, namely:—

"(aa ) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed;

(ab) an order of assessment or reassessment under section 115WG;";

(ii ) in clause (j), in sub-clause (B), for the word, figures and letter "section 271F", the words, figures and letters "section 271F, section 271FB" shall be substituted.

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Section 57, The Finance Act, 2005 (Act 18 of 2005).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 246A Appealable orders before Commissioner (Appeals)

Questions about Section 57

What does Section 57 of the Finance Act deal with?

Section 57 of the Finance Act is headed "Amendment of section 246A". Amendment of section 246A. 57. In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2006,— (i ) after clause (a), the following clauses shall be inserted, namely:— "(aa ) an order of assessment under sub-section (3) of section 115WE or section 115WF, wher

How do I find court cases under Section 57 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 2005 57, section 57 Finance Act 2005, section 57 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 57 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 246A (Appealable orders before Commissioner (Appeals)), so none of them can safely be read on its own.

When was Section 57 of the Finance Act enacted?

Section 57 of the Finance Act, cited as Finance Act 2005 57, was enacted on 13 May 2005 as Act 18 of 2005. It is in force as at the date shown on this page.

Other sections of this Act

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.