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Section13
The Finance Act, 2012

Amendment of section 44AB

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 13 of the Finance Act, 2012 deals with amendment of section 44AB. Amendment of section 44AB. 13. In section 44AB of the Income-tax Act,— (i) in clause (a), for the words "sixty lakh rupees", the words "one crore rupees" shall be substituted with effect from the 1st day of April, 2013;

Amendment of section 44AB.

13. In section 44AB of the Income-tax Act,—

(i) in clause (a), for the words "sixty lakh rupees", the words "one crore rupees" shall be substituted with effect from the 1st day of April, 2013;

(ii) in clause (b), for the words "fifteen lakh rupees", the words "twenty-five lakh rupees" shall be substituted with effect from the 1st day of April, 2013;

(iii) in the Explanation, in clause (ii), for the words, figures and letters "the 30th day of September of the assessment year", the words, brackets and figures "the due date for furnishing the return of income under sub-section (1) of section 139" shall be substituted.

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Section 13, 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. Income-tax Act s. 44AB Audit of accounts of certain persons carrying on business or profession

Referred to by 1

  1. s. 6 Amendment of section 13

Questions about Section 13

What does Section 13 of the Finance Act deal with?

Section 13 of the Finance Act is headed "Amendment of section 44AB". Amendment of section 44AB. 13. In section 44AB of the Income-tax Act,— (i) in clause (a), for the words "sixty lakh rupees", the words "one crore rupees" shall be substituted with effect from the 1st day of April, 2013;

How do I find court cases under Section 13 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 13, section 13 Finance Act 2012, section 13 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 13 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 44AB (Audit of accounts of certain persons carrying on business or profession), 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 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.