Amendment of section 272A
Section 105 of the Finance Act, 2016 deals with amendment of section 272A. Amendment of section 272A. 105. In section 272A of the Income-tax Act, with effect from the 1st day of April, 2017,— (i) | in sub-section (1),— (a) | in clause (c), for the words "place or time,", the words "place or time; The Act was enacted on 27 Jun 2016.
Amendment of section 272A.
105. In section 272A of the Income-tax Act, with effect from the 1st day of April, 2017,—
(i) in sub-section (1),—
(a) in clause (c), for the words "place or time,", the words "place or time; or" shall be substituted; (b) after clause (c) and before the long line, the following clause shall be inserted, namely:—
"(d) fails to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142,";
(ii) in sub-section (3), after clause (a), the following clause shall be inserted, namely:— Section 105, The Finance Act, 2016.
"(aa) in a case falling under clause (d) of sub-section (1), by the income-tax authority who had issued the notice or direction referred to therein;".
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 105
What does Section 105 of the Finance Act deal with?
Section 105 of the Finance Act is headed "Amendment of section 272A". Amendment of section 272A. 105. In section 272A of the Income-tax Act, with effect from the 1st day of April, 2017,— (i) | in sub-section (1),— (a) | in clause (c), for the words "place or time,", the words "place or time;
How do I find court cases under Section 105 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 105, section 105 Finance Act 2016, section 105 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 105 of the Finance Act, and has it changed?
Its own text turns on section 142 (Amendment of section 5A), section 143 (Amendment of section 11A), Income-tax Act 272A (Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc), so none of them can safely be read on its own.
When was Section 105 of the Finance Act enacted?
Section 105 of the Finance Act, cited as Finance Act 2016 105, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
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