Insertion of new section 133C

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance Cited by 2 provisions

Section 48 of the Finance Act, 2014 deals with insertion of new section 133C. Insertion of new section 133C. 48. After section 133B of the Income-tax Act, the following shall be inserted with effect from the 1st day of October, 2014, namely:— '133C.

Insertion of new section 133C.
48. After section 133B of the Income-tax Act, the following shall be inserted with effect from the 1st day of October, 2014, namely:—
'133C. Power to call for information by prescribed income-tax authority.— The prescribed income-tax authority, may for the purposes of verification of information in its possession relating to any person, issue a notice to such person requiring him, on or before a date to be specified therein, to furnish information or documents verified in the manner specified therein, which may be useful for, or relevant to, any inquiry or proceeding under this Act.
Explanation.—In this section, the term "proceeding" shall have the meaning assigned to it in clause (b) of the Explanation to section 133A.'.
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Section 48, 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.

This section refers to

Income-tax Act s. 133B Power to collect certain information

Referred to by 2

Questions about Section 48

What does Section 48 of the Finance Act deal with?

Section 48 of the Finance Act is headed "Insertion of new section 133C". Insertion of new section 133C. 48. After section 133B of the Income-tax Act, the following shall be inserted with effect from the 1st day of October, 2014, namely:— '133C.

How do I find court cases under Section 48 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 48, section 48 Finance Act 2014, section 48 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 48 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 133B (Power to collect certain information), so none of them can safely be read on its own. 2 other provisions in this corpus refer 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

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