Section52
The Finance Act, 2017

Amendment of section 133

In force As on 06 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 1 provision

Section 52 of the Finance Act, 2017 deals with amendment of section 133. Amendment of section 133. 52. In section 133 of the Income-tax Act,— (i) | in the first proviso, for the words "and the Principal Commissioner or Commissioner", the words "or the Principal Commissioner or Commissioner or the Joint Director or Deputy Director or Assistant Director" shall be substitut The Act was enacted on 17 Apr 2017.

Amendment of section 133.

52. In section 133 of the Income-tax Act,—

(i)in the first proviso, for the words "and the Principal Commissioner or Commissioner", the words "or the Principal Commissioner or Commissioner or the Joint Director or Deputy Director or Assistant Director" shall be substituted;
(ii)in the second proviso, after the words "Director or Principal Commissioner or Commissioner", the words ", other than the Joint Director or Deputy Director or Assistant Director," shall be inserted.
Section 52, The Finance Act, 2017.

Cross-references

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

Questions about Section 52

What does Section 52 of the Finance Act deal with?

Section 52 of the Finance Act is headed "Amendment of section 133". Amendment of section 133. 52. In section 133 of the Income-tax Act,— (i) | in the first proviso, for the words "and the Principal Commissioner or Commissioner", the words "or the Principal Commissioner or Commissioner or the Joint Director or Deputy Director or Assistant Director" shall be substitut

How do I find court cases under Section 52 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 52, section 52 Finance Act 2017, section 52 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 52 of the Finance Act, and has it changed?

Its own text turns on section 133 (Amendment of section 7 of Act 6 of 1898), Income-tax Act 133 (Power to call for information), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 52 of the Finance Act enacted?

Section 52 of the Finance Act, cited as Finance Act 2017 52, 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.