Amendment of section 92CA
Section 47 of the Finance Act, 2016 deals with amendment of section 92CA. Amendment of section 92CA. 47. In section 92CA of the Income-tax Act, in sub-section (3A), the following proviso shall be inserted with effect from the 1st day of June, 2016, namely:— "Provided that in the circumstances referred to in clause (ii) or clause (x) of Explanation (1) to section 153, if t The Act was enacted on 27 Jun 2016.
Amendment of section 92CA.
47. In section 92CA of the Income-tax Act, in sub-section (3A), the following proviso shall be inserted with effect from the 1st day of June, 2016, namely:—
"Provided that in the circumstances referred to in clause (ii) or clause (x) of Explanation (1) to section 153, if the period of limitation available to the Transfer Pricing Officer for making an order is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to have been extended accordingly.".
Section 47, 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
Questions about Section 47
What does Section 47 of the Finance Act deal with?
Section 47 of the Finance Act is headed "Amendment of section 92CA". Amendment of section 92CA. 47. In section 92CA of the Income-tax Act, in sub-section (3A), the following proviso shall be inserted with effect from the 1st day of June, 2016, namely:— "Provided that in the circumstances referred to in clause (ii) or clause (x) of Explanation (1) to section 153, if t
How do I find court cases under Section 47 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 47, section 47 Finance Act 2016, section 47 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 47 of the Finance Act, and has it changed?
Its own text turns on section 153 (Amendment of section 75), Income-tax Act 92CA (Reference to Transfer Pricing Officer), so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it.
When was Section 47 of the Finance Act enacted?
Section 47 of the Finance Act, cited as Finance Act 2016 47, 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
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