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Section219
The Finance Act, 2018

Amendment of Act 22 of 2015

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance

Section 219 of the Finance Act, 2018 deals with amendment of Act 22 of 2015. PART XVIII AMENDMENTS TO THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF T AX A CT, 2015 Amendment of Act 22 of 2015 219.

PART XVIII

AMENDMENTS TO THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF T AX A CT, 2015

Amendment of Act 22 of 2015

219. In the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with effect from the 1st day of April, 2018,—

Amendment of section 46

(a)in section 46, in sub-section (4),—
(i)in the opening portion, after the words "Joint Commissioner,", the words "or the Joint Director" shall be inserted;
(ii)in clause (b), after the words "Deputy Commissioner", the words "or Assistant Director or Deputy Director" shall be inserted;
Amendment of section 55
(b)in section 55,—
(i)for the marginal heading, the following marginal heading shall be substituted, namely:-
"Prosecution to be at instance of Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General or Principal Commissioner or Commissioner.";
(ii)in sub-section (2), after the words "the Chief Commissioner", the words "or the Principal Director General or the Director General" shall be inserted.
Section 219, The Finance Act, 2018 (Act 13 of 2018).

Cross-references

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

This section refers to

  1. s. 46 Amendment of section 143
  2. s. 55 Amendment of section 286

Questions about Section 219

What does Section 219 of the Finance Act deal with?

Section 219 of the Finance Act is headed "Amendment of Act 22 of 2015". PART XVIII AMENDMENTS TO THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF T AX A CT, 2015 Amendment of Act 22 of 2015 219.

How do I find court cases under Section 219 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 2018 219, section 219 Finance Act 2018, section 219 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 219 of the Finance Act, and has it changed?

Its own text turns on section 46 (Amendment of section 143), section 55 (Amendment of section 286), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2018 as Act 13 of 2018. India Code records no commencement date for it. 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.