Amendment of section 271D
Section 71 of the Finance Act, 2015 deals with amendment of section 271D. Amendment of section 271D. 71. In section 271D of the Income-tax Act, in sub-section (1), after the words "loan or deposit" occurring at both the places, the words "or specified sum" shall be inserted with effect from the 1st day of June, 2015.
Amendment of section 271D.
71. In section 271D of the Income-tax Act, in sub-section (1), after the words "loan or deposit" occurring at both the places, the words "or specified sum" shall be inserted with effect from the 1st day of June, 2015.
Section 71, The Finance Act, 2015 (Act 20 of 2015).
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 71
What does Section 71 of the Finance Act deal with?
Section 71 of the Finance Act is headed "Amendment of section 271D". Amendment of section 271D. 71. In section 271D of the Income-tax Act, in sub-section (1), after the words "loan or deposit" occurring at both the places, the words "or specified sum" shall be inserted with effect from the 1st day of June, 2015.
How do I find court cases under Section 71 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 71, section 71 Finance Act 2015, section 71 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 71 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 271D (Penalty for failure to comply with the provisions of section 269SS), 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
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.