Amendment of section 47
Section 178 of the Finance Act, 2019 (No. 2) deals with amendment of section 47. Amendment of section 47 178. In section 47 of the principal Act, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of September, 2019, namely:— "(1) | The Appellate Tribunal or any authority may, in order to rectify any mistake apparent on the face of t
Amendment of section 47
178. In section 47 of the principal Act, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of September, 2019, namely:—
Section 178, The Finance Act, 2019 (No. 2).
"(1) The Appellate Tribunal or any authority may, in order to rectify any mistake apparent on the face of the record, amend any order passed by it under the provisions of this Act, within a period of one year from the end of the month in which such order was passed.".
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 178
What does Section 178 of the Finance Act, 2019 (No. 2) deal with?
Section 178 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 47". Amendment of section 47 178. In section 47 of the principal Act, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of September, 2019, namely:— "(1) | The Appellate Tribunal or any authority may, in order to rectify any mistake apparent on the face of t
How do I find court cases under Section 178 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) 178, section 178 Finance Act, 2019 (No. 2), section 178 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 178 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on section 47 (Amendment of section 195), 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
- Fifth Schedule. -12409 words
- First Schedule. Income-tax9078 words
- 2. Income-tax4914 words
- 105. Insertion of new sections 101A, 101B and 101C1547 words
- 138. Insertion of new sections 45-ID and 45- IE1010 words
- 6. Amendment of section 10907 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.