Amendment of section 204
Section 71 of the Finance Act, 2017 deals with amendment of section 204. Amendment of section 204. 71. In section 204 of the Income-tax Act, after clause (iia), the following clause shall be inserted, namely:— "(iib) | in the case of furnishing of information relating to payment to a non-resident, not being a company, or to a foreign company, of any sum, whether or not c The Act was enacted on 17 Apr 2017.
Amendment of section 204.
71. In section 204 of the Income-tax Act, after clause (iia), the following clause shall be inserted, namely:—
Section 71, The Finance Act, 2017.
"(iib) in the case of furnishing of information relating to payment to a non-resident, not being a company, or to a foreign company, of any sum, whether or not chargeable under the provisions of this Act, the payer himself, or, if the payer is a company, the company itself including the principal officer thereof;".
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 1
Questions about Section 71
What does Section 71 of the Finance Act deal with?
Section 71 of the Finance Act is headed "Amendment of section 204". Amendment of section 204. 71. In section 204 of the Income-tax Act, after clause (iia), the following clause shall be inserted, namely:— "(iib) | in the case of furnishing of information relating to payment to a non-resident, not being a company, or to a foreign company, of any sum, whether or not c
How do I find court cases under Section 71 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 71, section 71 Finance Act 2017, section 71 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 71 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 204 (Meaning of "person responsible for paying"), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 71 of the Finance Act enacted?
Section 71 of the Finance Act, cited as Finance Act 2017 71, 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
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.