Section199G
The Finance Act, 2016

Manner of declaration

In force As on 11 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 1 provision

Section 199G of the Finance Act, 2016 deals with manner of declaration. Manner of declaration. 199G. A declaration under sub-section (1) of section 199C shall be made by a person competent to verify the return of income under section 140 of the Income-tax Act, to the Principal Commissioner or the Commissioner notified in the Official Gazette for this purpose and shall b The Act was enacted on 27 Jun 2016.

Manner of declaration.

199G. A declaration under sub-section (1) of section 199C shall be made by a person competent to verify the return of income under section 140 of the Income-tax Act, to the Principal Commissioner or the Commissioner notified in the Official Gazette for this purpose and shall be in such form and verified in such manner, as may be prescribed.

Section 199G, The Finance Act, 2016.

Cross-references

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

Questions about Section 199G

What does Section 199G of the Finance Act deal with?

Section 199G of the Finance Act is headed "Manner of declaration". Manner of declaration. 199G. A declaration under sub-section (1) of section 199C shall be made by a person competent to verify the return of income under section 140 of the Income-tax Act, to the Principal Commissioner or the Commissioner notified in the Official Gazette for this purpose and shall b

How do I find court cases under Section 199G 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 199G, section 199G Finance Act 2016, section 199G 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 199G of the Finance Act, and has it changed?

Its own text turns on section 199C (Declaration of undisclosed income), Income-tax Act 140 (Return by whom to be verified), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 199G of the Finance Act enacted?

Section 199G of the Finance Act, cited as Finance Act 2016 199G, 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.