# The Finance Act, 2007, Section 51: Amendment of section 172

- Act: The Finance Act, 2007
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2007/section/51/

## Text

Amendment of section 172. 51. In section 172 of the Income-tax Act, after sub-section (4), the following sub-section shall be inserted, namely:— "(4A) No order assessing the income and determining the sum of tax payable thereon shall be made under sub-section (4) after the expiry of nine months from the end of the financial year in which the return under sub-section (3) is furnished: Provided that where the return under sub-section (3) has been furnished before the 1st day of April, 2007, such order shall be made on or before the 31st day of December, 2008.". © Copyright. Taxmann Publications Pvt. Ltd.

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