Section177
The Finance Act, 2019 (No. 2)

Amendment of section 46

In force As on 07 Oct 2026

Ministry Finance

Section 177 of the Finance Act, 2019 (No. 2) deals with amendment of section 46. 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 app

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.
Section 177, The Finance Act, 2019 (No. 2).

Cross-references

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

Questions about Section 177

What does Section 177 of the Finance Act, 2019 (No. 2) deal with?

Section 177 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 46". 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 app

How do I find court cases under Section 177 of the Finance Act, 2019 (No. 2)?

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, 2019 (No. 2) 177, section 177 Finance Act, 2019 (No. 2), section 177 of the Finance Act, 2019 (No. 2). 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 177 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on section 46 (Insertion of new sections 194M and 194N), so none of them can safely be read on its own.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. 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.