Section7
The Finance Act, 2010

Amendment of section 12AA

In force As on 06 Oct 2026

Ministry Finance

Section 7 of the Finance Act, 2010 deals with amendment of section 12AA. Amendment of section 12AA. 7. In section 12AA of the Income-tax Act, in sub-section (3), after the word, brackets and figure "sub-section (1)", the words, figures, letter and brackets "or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.

Amendment of section 12AA.

7. In section 12AA of the Income-tax Act, in sub-section (3), after the word, brackets and figure "sub-section (1)", the words, figures, letter and brackets "or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.

2) Act, 1996 (33 of 1996)]" shall be inserted with effect from the 1st day of June, 2010.

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Section 7, The Finance Act, 2010.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 7

What does Section 7 of the Finance Act deal with?

Section 7 of the Finance Act is headed "Amendment of section 12AA". Amendment of section 12AA. 7. In section 12AA of the Income-tax Act, in sub-section (3), after the word, brackets and figure "sub-section (1)", the words, figures, letter and brackets "or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.

How do I find court cases under Section 7 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 7, section 7 Finance Act 2010, section 7 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 7 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 12AA (Procedure for registration), so none of them can safely be read on its own.

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.