# The Finance Act, 2019 (No. 2), Section 177: Amendment of section 46

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/177/

## Text

Amendment of section 46 177. In section 46 of the principal Act, with effect from the 1st day of September, 2019, — (a) | after sub-section (1), the following sub-section shall be inserted, namely: — "(1A) | Any person aggrieved by an order passed by the authority under section 54A may prefer an appeal in such form alongwith such fees, as may be prescribed, to the Appellate Tribunal against the said order within a period of forty-five days from the date of that order."; (b) | in sub-section (3), after the word, brackets and figure "sub-section (1)", the words, brackets, figure and letter "or sub-section (1A)" shall be inserted.

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