Amendment of section 116
Section 45 of the Finance Act, 2014 deals with amendment of section 116. Amendment of section 116. 45. In section 116 of the Income-tax Act,— (i) | after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,— "(aa) | Principal Directors General of Income-tax or Principal Chief Commissioner
Amendment of section 116.
45. In section 116 of the Income-tax Act,—
(i) after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,—
"(aa) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,";
(ii) after clause (b), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,—
"(ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax,". © Copyright. Taxmann Publications Pvt. Ltd.
Section 45, The Finance Act, 2014 (Act 25 of 2014).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Referred to by 1
Questions about Section 45
What does Section 45 of the Finance Act deal with?
Section 45 of the Finance Act is headed "Amendment of section 116". Amendment of section 116. 45. In section 116 of the Income-tax Act,— (i) | after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,— "(aa) | Principal Directors General of Income-tax or Principal Chief Commissioner
How do I find court cases under Section 45 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 2014 45, section 45 Finance Act 2014, section 45 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 45 of the Finance Act, and has it changed?
Its own text turns on section 116 (Amendment of section 13 of Act 58 of 2002), Income-tax Act 116 (Income-tax authorities), 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 2014 as Act 25 of 2014. 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
- First Schedule. THE FIRST SCHEDULE7973 words
- 2. Income-tax3522 words
- 114. Amendment of Act 32 of 19941078 words
- 3. Amendment of section 21041 words
- Seventh Schedule. THE SEVENTH SCHEDULE908 words
- 76. Substitution of new section for section 285BA878 words
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.