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Section62
The Finance Act, 2013

Insertion of new sections 14A and 14B

In force As on 05 Oct 2026

Ministry Finance

Section 62 of the Finance Act, 2013 deals with insertion of new sections 14A and 14B. Insertion of new sections 14A and 14B. 62.

Insertion of new sections 14A and 14B.

62. After section 14 of the Wealth-tax Act, the following sections shall be inserted with effect from the 1st day of June, 2013, namely:—

"14A. Power of Board to dispense with furnishing documents, etc., with return of wealth.—The Board may make rules providing for a class or classes of persons who may not be required to furnish documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents, which are otherwise under any other provisions of this Act, except section 14B, required to be furnished, along with the return but on demand to be produced before the Assessing Officer.

14B. Filing of return in electronic form.—The Board may make rules providing for—

(a)the class or classes of persons who shall be required to furnish the return in electronic form;
(b)the form and the manner in which the return in electronic form may be furnished;
(c)the documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand;
(d)the computer resource or the electronic record to which the return in electronic form may be transmitted.".

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Section 62, The Finance Act, 2013.

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. 14 Return of wealth

Questions about Section 62

What does Section 62 of the Finance Act deal with?

Section 62 of the Finance Act is headed "Insertion of new sections 14A and 14B". Insertion of new sections 14A and 14B. 62.

How do I find court cases under Section 62 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 2013 62, section 62 Finance Act 2013, section 62 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 62 of the Finance Act, and has it changed?

Its own text turns on Wealth-tax Act 14 (Return of wealth), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2013. 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.