Amendment of section 245HA
Section 61 of the Finance Act, 2015 deals with amendment of section 245HA. Amendment of section 245HA. 61. In section 245HA of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2015,— (A) | after clause (iii), the following clause shall be inserted, namely:— "(iiia) | in respect of any application made under section 245C, an order under sub-sect
Amendment of section 245HA.
61. In section 245HA of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2015,—
(A) after clause (iii), the following clause shall be inserted, namely:—
"(iiia) in respect of any application made under section 245C, an order under sub-section (4) of section 245D has been passed not providing for the terms of settlement; or";
(B) in the Explanation, after clause (c), the following clause shall be inserted, namely:— Section 61, The Finance Act, 2015 (Act 20 of 2015).
"(ca) in respect of an application referred to clause (iiia), the day on which the order under sub-section (4) of section 245D was passed not providing for the terms of settlement;".
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 61
What does Section 61 of the Finance Act deal with?
Section 61 of the Finance Act is headed "Amendment of section 245HA". Amendment of section 245HA. 61. In section 245HA of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2015,— (A) | after clause (iii), the following clause shall be inserted, namely:— "(iiia) | in respect of any application made under section 245C, an order under sub-sect
How do I find court cases under Section 61 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 2015 61, section 61 Finance Act 2015, section 61 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 61 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 245HA (Abatement of proceeding before Settlement Commission), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2015 as Act 20 of 2015. 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. First Schedule8029 words
- Fifth Schedule. Fifth Schedule4392 words
- 2. Income-tax3525 words
- 94. Substitution of new section for section 11AC1125 words
- 6. Insertion of new section 9A1095 words
- 5. Amendment of section 91039 words
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