Amendment of section 220
Section 90 of the Finance Act, 2016 deals with amendment of section 220. Amendment of section 220. 90. In section 220 of the Income-tax Act, in sub-section (2A), after clause (iii), the following provisos shall be inserted with effect from the 1st day of June, 2016, namely:— "Provided that the order accepting or rejecting the application of the assessee, either in full o The Act was enacted on 27 Jun 2016.
Amendment of section 220.
90. In section 220 of the Income-tax Act, in sub-section (2A), after clause (iii), the following provisos shall be inserted with effect from the 1st day of June, 2016, namely:—
"Provided that the order accepting or rejecting the application of the assessee, either in full or in part, shall be passed within a period of twelve months from the end of the month in which the application is received:
Provided further that no order rejecting the application, either in full or in part, shall be passed unless the assessee has been given an opportunity of being heard:
Provided also that where any application is pending as on the 1st day of June, 2016, the order shall be passed on or before the 31st day of May, 2017.".
Section 90, 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
Referred to by 8
- s. 55 Amendment of section 115JB
- s. 70 Substitution of new section for section 153
- s. 71 Substitution of new section for section 153B
- s. 113 Insertion of new section 286
- s. 156 Amendment of section 90
- s. 163 Extent, commencement and application
- s. 196 Scheme not to apply to certain persons
- s. 208 Scheme not to apply in certain cases
Questions about Section 90
What does Section 90 of the Finance Act deal with?
Section 90 of the Finance Act is headed "Amendment of section 220". Amendment of section 220. 90. In section 220 of the Income-tax Act, in sub-section (2A), after clause (iii), the following provisos shall be inserted with effect from the 1st day of June, 2016, namely:— "Provided that the order accepting or rejecting the application of the assessee, either in full o
How do I find court cases under Section 90 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 90, section 90 Finance Act 2016, section 90 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 90 of the Finance Act, and has it changed?
Its own text turns on section 220 (Amendment of Preamble), Income-tax Act 220 (When tax payable and when assessee deemed in default), so none of them can safely be read on its own. 8 other provisions in this corpus refer back to it.
When was Section 90 of the Finance Act enacted?
Section 90 of the Finance Act, cited as Finance Act 2016 90, 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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