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Section102
The Finance Act, 2016

Amendment of section 271AA

In force As on 10 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 1 provision

Section 102 of the Finance Act, 2016 deals with amendment of section 271AA. Amendment of section 271AA. 102. In the Income-tax Act, with effect from the 1st day of April, 2017, section 271AA shall be renumbered as sub-section (1) thereof and,— (a) | in sub-section (1) as so renumbered, after the words "without prejudice to the provisions of", the word, figures and letter "s The Act was enacted on 27 Jun 2016.

Amendment of section 271AA.

102. In the Income-tax Act, with effect from the 1st day of April, 2017, section 271AA shall be renumbered as sub-section (1) thereof and,—

(a)in sub-section (1) as so renumbered, after the words "without prejudice to the provisions of", the word, figures and letter "section 270A or" shall be inserted;
(b)after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:—
"(2) If any person fails to furnish the information and the document as required under sub-section (4) of section 92D, the prescribed income-tax authority referred to in the said sub-section may direct that such person shall pay, by way of penalty, a sum of five hundred thousand rupees.".
Section 102, The Finance Act, 2016.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. 159 Insertion of new sections 101, 102 and 103

Questions about Section 102

What does Section 102 of the Finance Act deal with?

Section 102 of the Finance Act is headed "Amendment of section 271AA". Amendment of section 271AA. 102. In the Income-tax Act, with effect from the 1st day of April, 2017, section 271AA shall be renumbered as sub-section (1) thereof and,— (a) | in sub-section (1) as so renumbered, after the words "without prejudice to the provisions of", the word, figures and letter "s

How do I find court cases under Section 102 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 2016 102, section 102 Finance Act 2016, section 102 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 102 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 102 of the Finance Act enacted?

Section 102 of the Finance Act, cited as Finance Act 2016 102, was enacted on 27 Jun 2016. 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.