Amendment of section 194-IA
Section 45 of the Finance Act, 2019 (No. 2) deals with amendment of section 194-IA. Amendment of section 194-IA 45. In section 194-IA of the Income-tax Act, in the Explanation, after clause (a), the following clause shall be inserted with effect from the 1st day of September, 2019,— '(aa) | "consideration for transfer of any immovable property" shall include all charges of the natu
Amendment of section 194-IA
45. In section 194-IA of the Income-tax Act, in the Explanation, after clause (a), the following clause shall be inserted with effect from the 1st day of September, 2019,—
Section 45, The Finance Act, 2019 (No. 2).
'(aa) "consideration for transfer of any immovable property" shall include all charges of the nature of club membership fee, car parking fee, electricity or water facility fee, maintenance fee, advance fee or any other charges of similar nature, which are incidental to transfer of the immovable property;'.
Cross-references
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Questions about Section 45
What does Section 45 of the Finance Act, 2019 (No. 2) deal with?
Section 45 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 194-IA". Amendment of section 194-IA 45. In section 194-IA of the Income-tax Act, in the Explanation, after clause (a), the following clause shall be inserted with effect from the 1st day of September, 2019,— '(aa) | "consideration for transfer of any immovable property" shall include all charges of the natu
How do I find court cases under Section 45 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) 45, section 45 Finance Act, 2019 (No. 2), section 45 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 45 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on section 194 (Amendment of section 12A), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.
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
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