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Section179
The Finance Act, 2019 (No. 2)

Insertion of new sections 54A and 54B

In force As on 07 Oct 2026

Ministry Finance

Section 179 of the Finance Act, 2019 (No. 2) deals with insertion of new sections 54A and 54B. Insertion of new sections 54A and 54B 179.

Insertion of new sections 54A and 54B

179. In the principal Act, after section 54, the following sections shall be inserted with effect from the 1st day of September, 2019, namely:—

"54A. Penalty for failure to comply with notices or furnish information.—(1) Any person who fails to,—

(i)comply with summons issued under sub-section (1) of section 19; or
(ii)furnish information as required under section 21,

shall be liable to pay penalty of twenty-five thousand rupees for each such failure.

(2) The penalty under sub-section (1) shall be imposed by the authority who had issued the summons or called for the information.

(3) No order under sub-section (2) shall be passed by the authority unless the person on whom the penalty is to be imposed has been given an opportunity of being heard:

Provided that no penalty shall be imposed if, such person proves that there were good and sufficient reasons which prevented him from complying with the summons or furnishing information.

54B. Proof of entries in records or documents.—The entries in the records or other documents in the custody of an authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under section 3 or this Chapter, as the case may be, and all such entries may be proved either by—

(i)the production of the records or other documents in the custody of the authority containing such entries; or
(ii)the production of a copy of the entries certified by the authority having custody of the records or other documents under its signature stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody.".
Section 179, The Finance Act, 2019 (No. 2).

Cross-references

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

This section refers to

  1. s. 3 Amendment of section 2
  2. s. 19 Amendment of section 50CA
  3. s. 21 Amendment of section 56
  4. s. 54 Amendment of section 234B

Questions about Section 179

What does Section 179 of the Finance Act, 2019 (No. 2) deal with?

Section 179 of the Finance Act, 2019 (No. 2) is headed "Insertion of new sections 54A and 54B". Insertion of new sections 54A and 54B 179.

How do I find court cases under Section 179 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) 179, section 179 Finance Act, 2019 (No. 2), section 179 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 179 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on section 3 (Amendment of section 2), section 19 (Amendment of section 50CA), section 21 (Amendment of section 56), section 54 (Amendment of section 234B), 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.