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Section32
The Finance Act, 2011

Insertion of new section 285

In force As on 11 Oct 2026

Ministry Finance Cited by 1 provision

Section 32 of the Finance Act, 2011 deals with insertion of new section 285. Insertion of new section 285. 32. After section 284 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2011, namely:— "285.

Insertion of new section 285.

32. After section 284 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2011, namely:—

"285. Submission of statement by a non-resident having liaison office.—Every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of India under the Foreign Exchange Management Act, 1999 (42 of 1999), shall, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer having jurisdiction, within sixty days from the end of such financial year, a statement in such form and containing such particulars as may be prescribed.".

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Section 32, 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. 284 Service of notice in the case of discontinued business

Referred to by 1

  1. s. First Schedule First Schedule

Questions about Section 32

What does Section 32 of the Finance Act deal with?

Section 32 of the Finance Act is headed "Insertion of new section 285". Insertion of new section 285. 32. After section 284 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2011, namely:— "285.

How do I find court cases under Section 32 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 32, section 32 Finance Act 2011, section 32 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 32 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 284 (Service of notice in the case of discontinued business), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

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.