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Section22
The Finance Act, 2011

Amendment of section 131

In force As on 11 Oct 2026

Ministry Finance

Section 22 of the Finance Act, 2011 deals with amendment of section 131. Amendment of section 131. 22. In section 131 of the Income-tax Act, with effect from the 1st day of June, 2011,— (i ) after sub-section (1A), the following sub-section shall be inserted, namely:— "(2) For the purpose of making an inquiry or investigation in respect of any person or class of persons

Amendment of section 131.

22. In section 131 of the Income-tax Act, with effect from the 1st day of June, 2011,—

(i ) after sub-section (1A), the following sub-section shall be inserted, namely:—

"(2) For the purpose of making an inquiry or investigation in respect of any person or class of persons in relation to an agreement referred to in section 90 or section 90A, it shall be competent for any income-tax authority not below the rank of Assistant Commissioner of Income-tax, as may be notified by the Board in this behalf, to exercise the powers conferred under sub-section (1) on the income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before it or any other income-tax authority.";

(ii ) in sub-section (3), after the words, brackets, figure and letter "or sub-section (1A)", the words, brackets and figure "or sub-section (2)" shall be inserted.

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Section 22, The Finance Act, 2011.

Cross-references

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

This section refers to

  1. Income-tax Act s. 131 Power regarding discovery, production of evidence, etc

Questions about Section 22

What does Section 22 of the Finance Act deal with?

Section 22 of the Finance Act is headed "Amendment of section 131". Amendment of section 131. 22. In section 131 of the Income-tax Act, with effect from the 1st day of June, 2011,— (i ) after sub-section (1A), the following sub-section shall be inserted, namely:— "(2) For the purpose of making an inquiry or investigation in respect of any person or class of persons

How do I find court cases under Section 22 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 2011 22, section 22 Finance Act 2011, section 22 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 22 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 131 (Power regarding discovery, production of evidence, etc), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2011. 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.