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Section147
The Finance Act, 2017

Amendment of section 15J

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 147 of the Finance Act, 2017 deals with amendment of section 15J. Amendment of section 15J 147. In section 15J of the principal Act, the following Explanation shall be inserted, namely:— ''Explanation.—For the removal of doubts, it is clarified that the power of an adjudicating officer to adjudge the quantum of penalty under sections 15A to 15E, clauses (b) and (c The Act was enacted on 17 Apr 2017.

Amendment of section 15J

147. In section 15J of the principal Act, the following Explanation shall be inserted, namely:—

''Explanation.—For the removal of doubts, it is clarified that the power of an adjudicating officer to adjudge the quantum of penalty under sections 15A to 15E, clauses (b) and (c) of sections 15F, 15G, 15H and 15HA shall be and shall always be deemed to have been exercised under the provisions of this section.''.

Section 147, The Finance Act, 2017.

Questions about Section 147

What does Section 147 of the Finance Act deal with?

Section 147 of the Finance Act is headed "Amendment of section 15J". Amendment of section 15J 147. In section 15J of the principal Act, the following Explanation shall be inserted, namely:— ''Explanation.—For the removal of doubts, it is clarified that the power of an adjudicating officer to adjudge the quantum of penalty under sections 15A to 15E, clauses (b) and (c

How do I find court cases under Section 147 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 2017 147, section 147 Finance Act 2017, section 147 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 147 of the Finance Act enacted?

Section 147 of the Finance Act, cited as Finance Act 2017 147, was enacted on 17 Apr 2017. 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.