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Section179
The Finance Act, 2016

Power to make rules

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section 179 of the Finance Act, 2016 deals with power to make rules. Power to make rules. 179. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter. The Act was enacted on 27 Jun 2016.

Power to make rules.

179. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—

(a)the time within which and the form and the manner in which the statement shall be delivered or caused to be delivered or furnished under section 167;
(b)the form in which an appeal may be filed and the manner in which it may be verified under sections 174 and 175;
(c)any other matter which is to be, or may be, prescribed.

(3) Every rule made under this Chapter shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

Section 179, 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

  1. s. 167 Furnishing of statement
  2. s. 174 Appeal to Commissioner of Income-tax (Appeals)
  3. s. 175 Appeal to Appellate Tribunal

Questions about Section 179

What does Section 179 of the Finance Act deal with?

Section 179 of the Finance Act is headed "Power to make rules". Power to make rules. 179. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter.

How do I find court cases under Section 179 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 179, section 179 Finance Act 2016, section 179 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 179 of the Finance Act, and has it changed?

Its own text turns on section 167 (Furnishing of statement), section 174 (Appeal to Commissioner of Income-tax (Appeals)), section 175 (Appeal to Appellate Tribunal), so none of them can safely be read on its own.

When was Section 179 of the Finance Act enacted?

Section 179 of the Finance Act, cited as Finance Act 2016 179, 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.