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Section117
The Finance Act, 2012

Amendment of section 17A

In force As on 11 Oct 2026

Ministry Finance

Section 117 of the Finance Act, 2012 deals with amendment of section 17A. Amendment of section 17A. 117. In section 17A of the Wealth-tax Act, with effect from the 1st day of July, 2012,— (i) in sub-section (1), in the second proviso, for the words, letters and figures "commencing on the 1st day of April, 2004 or any subsequent year", the words, letters and figures "comme

Amendment of section 17A.

117. In section 17A of the Wealth-tax Act, with effect from the 1st day of July, 2012,—

(i) in sub-section (1), in the second proviso, for the words, letters and figures "commencing on the 1st day of April, 2004 or any subsequent year", the words, letters and figures "commencing on or after the 1st day of April, 2004 but before the 1st day of April, 2010" shall be substituted;

(ii) in sub-section (2), in the second proviso, for the words, letters and figures "after the 1st day of April, 2005", the words, letters and figures "after the 1st day of April, 2005 but before the 1st day of April, 2011" shall be substituted;

(iii) in sub-section (3), in the second proviso, for the words, letters and figures "after the 1st day of April, 2005", the words, letters and figures "after the 1st day of April, 2005 but before the 1st day of April, 2011" shall be substituted.

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Section 117, The Finance Act, 2012.

Cross-references

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

This section refers to

  1. Wealth-tax Act s. 17A Time limit for completion of assessment and reassessment

Questions about Section 117

What does Section 117 of the Finance Act deal with?

Section 117 of the Finance Act is headed "Amendment of section 17A". Amendment of section 17A. 117. In section 17A of the Wealth-tax Act, with effect from the 1st day of July, 2012,— (i) in sub-section (1), in the second proviso, for the words, letters and figures "commencing on the 1st day of April, 2004 or any subsequent year", the words, letters and figures "comme

How do I find court cases under Section 117 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 2012 117, section 117 Finance Act 2012, section 117 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 117 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 2012. 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.