Amendment of section 17A
Section 61 of the Finance Act, 2008 deals with amendment of section 17A. Amendment of section 17A. 61. In section 17A of the Wealth-tax Act, after sub-section (4), in Explanation 1, after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2007, namely:— "Provided further that where a procee
Amendment of section 17A.
61. In section 17A of the Wealth-tax Act, after sub-section (4), in Explanation 1, after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2007, namely:—
"Provided further that where a proceeding before the Settlement Commission abates under section 22HA, the period of limitation referred to in this section available to the Assessing Officer for making an order of assessment or reassessment, as the case may be, shall, after the exclusion of the period under sub-section (4) of section 22HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year.".
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Section 61, The Finance Act, 2008.
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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 17A". Amendment of section 17A. 61. In section 17A of the Wealth-tax Act, after sub-section (4), in Explanation 1, after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2007, namely:— "Provided further that where a procee
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 2008 61, section 61 Finance Act 2008, 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 Wealth-tax Act 17A (Time limit for completion of assessment and reassessment), so none of them can safely be read on its own.
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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