Amendment of section 172
Section 51 of the Finance Act, 2007 deals with amendment of section 172. 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
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.".
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Section 51, The Finance Act, 2007.
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Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 51
What does Section 51 of the Finance Act deal with?
Section 51 of the Finance Act is headed "Amendment of section 172". 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
How do I find court cases under Section 51 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 2007 51, section 51 Finance Act 2007, section 51 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 51 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 172 (Shipping business of non-residents), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2007. 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
- First Schedule. First Schedule7694 words
- 2. Income-tax3111 words
- 6. Amendment of section 101202 words
- 11. Amendment of section 171097 words
- 64. Amendment of section 245D1090 words
- 86. Amendment of section 22D1089 words
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