Amendment of section 153A
Section 36 of the Finance Act, 2008 deals with amendment of section 153A. Amendment of section 153A. 36. Section 153A of the Income-tax Act shall be renumbered as sub-section (1) thereof and,— (a ) in sub-section (1) as so renumbered, in the second proviso, for the words "referred to in this section", the words "referred to in this sub-section" shall be substituted and sh
Amendment of section 153A.
36. Section 153A of the Income-tax Act shall be renumbered as sub-section (1) thereof and,—
(a ) in sub-section (1) as so renumbered, in the second proviso, for the words "referred to in this section", the words "referred to in this sub-section" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2003;
(b ) after sub-section (1) as so renumbered and before the Explanation, the following shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2003, namely:—
"(2) If any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner:
Provided that such revival shall cease to have effect, if such order of annulment is set aside.".
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Section 36, The Finance Act, 2008.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 2
Questions about Section 36
What does Section 36 of the Finance Act deal with?
Section 36 of the Finance Act is headed "Amendment of section 153A". Amendment of section 153A. 36. Section 153A of the Income-tax Act shall be renumbered as sub-section (1) thereof and,— (a ) in sub-section (1) as so renumbered, in the second proviso, for the words "referred to in this section", the words "referred to in this sub-section" shall be substituted and sh
How do I find court cases under Section 36 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 2008 36, section 36 Finance Act 2008, section 36 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 36 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 153A (Assessment in case of search or requisition), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2008. 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
- 102120000000010097. THE FIRST SCHEDULE7659 words
- 2. Income-tax3309 words
- 32. Amendment of section 143692 words
- 28. Amendment of section 115WE591 words
- 18. Amendment of section 80-IB496 words
- 17. Substitution of new section for section 80D448 words
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