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Section94
The Finance Act, 2012

Amendment of section 246A

In force As on 11 Oct 2026

Ministry Finance

Section 94 of the Finance Act, 2012 deals with amendment of section 246A. Amendment of section 246A. 94. In section 246A of the Income-tax Act, in sub-section (1),— (i) for the words "Any assessee aggrieved", the words "Any assessee or any deductor aggrieved" shall be substituted with effect from the 1st day of July, 2012;

Amendment of section 246A.

94. In section 246A of the Income-tax Act, in sub-section (1),—

(i) for the words "Any assessee aggrieved", the words "Any assessee or any deductor aggrieved" shall be substituted with effect from the 1st day of July, 2012;

(ii) in clause (a),—

(I) for the words and figures "section 143, where the assessee objects", the words, figures, brackets and letter "section 143 or sub-section (1) of section 200A, where the assessee or the deductor objects" shall be substituted with effect from the 1st day of July, 2012;

(II) for the words "except an order passed in pursuance of directions of the Dispute Resolution Panel", the brackets, words, figures and letters "[except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]" shall be substituted with effect from the 1st day of April, 2013;

(iii) in clause (b), for the words "except an order passed in pursuance of directions of the Dispute Resolution Panel", the brackets, words, figures and letters "[except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]" shall be substituted with effect from the 1st day of April, 2013;

(iv) in clause (ba),—

(I) for the words, figures and letter "under section 153A", the words, figures, letter and brackets "under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel]" shall be substituted with effect from the 1st day of October, 2009;

(II) for the words "Dispute Resolution Panel", the words, brackets, figures and letters "Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA" shall be substituted with effect from the 1st day of April, 2013;

(v) after clause (ba), the following clause shall be inserted with effect from the 1st day of July, 2012, namely:—

"(bb) an order of assessment or reassessment under sub-section (3) of section 92CD;";

(vi) in clause (c), after the words "either of the said sections", the words, brackets, figures and letters "except where it is in respect of an order referred to in sub-section (12) of section 144BA" shall be inserted with effect from the 1st day of April, 2013;

(vii) in clause (J), in sub-clause (B), after the word, figures and letters "section 271AAA", the word, figures and letters ", section 271AAB" shall be inserted with effect from the 1st day of July, 2012.

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Section 94, 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. 246A Appealable orders before Commissioner (Appeals)

Questions about Section 94

What does Section 94 of the Finance Act deal with?

Section 94 of the Finance Act is headed "Amendment of section 246A". Amendment of section 246A. 94. In section 246A of the Income-tax Act, in sub-section (1),— (i) for the words "Any assessee aggrieved", the words "Any assessee or any deductor aggrieved" shall be substituted with effect from the 1st day of July, 2012;

How do I find court cases under Section 94 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 94, section 94 Finance Act 2012, section 94 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 94 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 246A (Appealable orders before Commissioner (Appeals)), 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.