Amendment of section 132A
Section 51 of the Finance Act, 2017 deals with amendment of section 132A. Amendment of section 132A. 51. In section 132A of the Income-tax Act, in sub-section (1), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1975, namely:— "Explanation.—For the removal of doubts, it is hereby declared that The Act was enacted on 17 Apr 2017.
Amendment of section 132A.
51. In section 132A of the Income-tax Act, in sub-section (1), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1975, namely:—
"Explanation.—For the removal of doubts, it is hereby declared that the reason to believe, as recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal.".
Section 51, The Finance Act, 2017.
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 2
Questions about Section 51
What does Section 51 of the Finance Act deal with?
Section 51 of the Finance Act is headed "Amendment of section 132A". Amendment of section 132A. 51. In section 132A of the Income-tax Act, in sub-section (1), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1975, namely:— "Explanation.—For the removal of doubts, it is hereby declared that
How do I find court cases under Section 51 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 51, section 51 Finance Act 2017, section 51 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 51 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 132A (Powers to requisition books of account, etc), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was Section 51 of the Finance Act enacted?
Section 51 of the Finance Act, cited as Finance Act 2017 51, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. Income-tax8321 words
- 2. Income-tax4071 words
- 148. Amendment of Chapter VIB1616 words
- 47. Amendment of section 115JB1176 words
- 6. Amendment of section 10856 words
- Sixth Schedule. Sixth Schedule820 words
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