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IndiaCode Laws
Section51
The Finance Act, 2010

Amendment of section 282B

In force As on 05 Oct 2026

Ministry Finance

Section 51 of the Finance Act, 2010 deals with amendment of section 282B. Amendment of section 282B. 51. In section 282B of the Income-tax Act [as inserted by section 78 of the Finance (No.

Amendment of section 282B.

51. In section 282B of the Income-tax Act [as inserted by section 78 of the Finance (No.

2) Act, 2009 (33 of 2009)], with effect from the 1st day of October, 2010,—

(a ) in sub-section (1), for the words "income-tax authority shall", the words, figures and letters "income-tax authority shall, on or after the 1st day of July, 2011," shall be substituted;

(b ) in sub-section (3), for the words "received by", the words, figures and letters "received, on or after the 1st day of July, 2011, by" shall be substituted.

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Section 51, The Finance Act, 2010.

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 282B". Amendment of section 282B. 51. In section 282B of the Income-tax Act [as inserted by section 78 of the Finance (No.

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 2010 51, section 51 Finance Act 2010, 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.

When was the Finance Act enacted?

Finance Act was enacted in 2010. 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

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.