Application of certain provisions of Income-tax Act
Section 178 of the Finance Act, 2016 deals with application of certain provisions of Income-tax Act. Application of certain provisions of Income-tax Act. The Act was enacted on 27 Jun 2016.
Application of certain provisions of Income-tax Act.
178. The provisions of [sections 119, 120], 131, 133A, 138, 156, Chapter XV and sections 220 to 227, 229, 232, 260A, 261, 262, 265 to 269, 278B, 280A, 280B, 280C, 280D, 282 and 288 to 293 of the Income-tax Act shall so far as may be, apply in relation to equalisation levy, as they apply in relation to income-tax.
1. Substituted for "sections 120" by the Finance Act, 2020, w.e.f. 1-4-2020.
Section 178, The Finance Act, 2016.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
- s. 119 Amendment of section 25
- s. 120 Amendment of section 28
- Income-tax Act s. 220 When tax payable and when assessee deemed in default
- Income-tax Act s. 227 Recovery through State Government
- Income-tax Act s. 229 Recovery of penalties, fine, interest and other sums
- Income-tax Act s. 232 Recovery by suit or under other law not affected
- Income-tax Act s. 260A Appeal to High Court
- Income-tax Act s. 261 Appeal to Supreme Court
- Income-tax Act s. 262 Hearing before Supreme Court
- Income-tax Act s. 265 Tax to be paid notwithstanding reference, etc
- Income-tax Act s. 269 Definition of "High Court"
- Income-tax Act s. 278B Offences by companies
- Income-tax Act s. 280A Special Courts
- Income-tax Act s. 280B Offences triable by Special Court
- Income-tax Act s. 280C Trial of offences as summons case
- Income-tax Act s. 280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
- Income-tax Act s. 282 Service of notice generally
- Income-tax Act s. 288 Appearance by authorised representative
- Income-tax Act s. 293 Bar of suits in civil courts
Questions about Section 178
What does Section 178 of the Finance Act deal with?
Section 178 of the Finance Act is headed "Application of certain provisions of Income-tax Act". Application of certain provisions of Income-tax Act.
How do I find court cases under Section 178 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 178, section 178 Finance Act 2016, section 178 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 178 of the Finance Act, and has it changed?
Its own text turns on section 119 (Amendment of section 25), section 120 (Amendment of section 28), Income-tax Act 220 (When tax payable and when assessee deemed in default), Income-tax Act 227 (Recovery through State Government), and on 15 further provisions, so none of them can safely be read on its own.
When was Section 178 of the Finance Act enacted?
Section 178 of the Finance Act, cited as Finance Act 2016 178, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
Other sections of this Act
- Fourth Schedule. Fourth Schedule21791 words
- Eighth Schedule. Eighth Schedule19903 words
- First Schedule. First Schedule8145 words
- 2. Income-tax3742 words
- 222. Insertion of new Chapter III F2100 words
- 70. Substitution of new section for section 1531931 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.