Amendment of section 140A
Section 57 of the Finance Act, 2017 deals with amendment of section 140A. Amendment of section 140A. 57. In section 140A of the Income-tax Act, with effect from the 1st day of April, 2018,— (i) | in sub-section (1),— (a) | in the long line,— (A) | after the words "together with interest", the words "and fee" shall be inserted; The Act was enacted on 17 Apr 2017.
Amendment of section 140A.
57. In section 140A of the Income-tax Act, with effect from the 1st day of April, 2018,—
(i) in sub-section (1),—
(a) in the long line,—
(A) after the words "together with interest", the words "and fee" shall be inserted; (B) for the words "and interest", the words, ", interest and fee" shall be substituted;
(b) in the Explanation, for the words "and interest as aforesaid, the amount so paid shall first be adjusted towards", the words ", interest and fee as aforesaid, the amount so paid shall first be adjusted towards the fee payable and thereafter towards" shall be substituted; Section 57, The Finance Act, 2017.
(ii) in sub-section (3), for the words "or interest or both" at both the places where they occur, the words ", interest or fee" shall be substituted.
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 57
What does Section 57 of the Finance Act deal with?
Section 57 of the Finance Act is headed "Amendment of section 140A". Amendment of section 140A. 57. In section 140A of the Income-tax Act, with effect from the 1st day of April, 2018,— (i) | in sub-section (1),— (a) | in the long line,— (A) | after the words "together with interest", the words "and fee" shall be inserted;
How do I find court cases under Section 57 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 57, section 57 Finance Act 2017, section 57 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 57 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 140A (Self-assessment), so none of them can safely be read on its own.
When was Section 57 of the Finance Act enacted?
Section 57 of the Finance Act, cited as Finance Act 2017 57, 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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