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Section182
The Finance Act, 2016

Definitions

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section 182 of the Finance Act, 2016 deals with definitions. Definitions. 182. In this Scheme, unless the context otherwise requires,— (a) | "declarant" means a person making the declaration under sub-section (1) of section 183; The Act was enacted on 27 Jun 2016.

Definitions.

182. In this Scheme, unless the context otherwise requires,—

(a)"declarant" means a person making the declaration under sub-section (1) of section 183;
(b)"Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);
(c)all other words and expressions used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.
Section 182, 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. 183 Declaration of undisclosed income

Questions about Section 182

What does Section 182 of the Finance Act deal with?

Section 182 of the Finance Act is headed "Definitions". Definitions. 182. In this Scheme, unless the context otherwise requires,— (a) | "declarant" means a person making the declaration under sub-section (1) of section 183;

How do I find court cases under Section 182 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 182, section 182 Finance Act 2016, section 182 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 182 of the Finance Act, and has it changed?

Its own text turns on section 183 (Declaration of undisclosed income), so none of them can safely be read on its own.

When was Section 182 of the Finance Act enacted?

Section 182 of the Finance Act, cited as Finance Act 2016 182, 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.