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Section47
The Finance Act, 2019 (No. 2)

Amendment of section 195

In force As on 07 Oct 2026

Ministry Finance Cited by 3 provisions

Section 47 of the Finance Act, 2019 (No. 2) deals with amendment of section 195. Amendment of section 195 47. In section 195 of the Income-tax Act, with effect from the 1st day of November, 2019,— (a) | in sub-section (2), for the words "to the Assessing Officer to determine, by general or special order", the words "in such form and manner to the Assessing Officer, to determine

Amendment of section 195

47. In section 195 of the Income-tax Act, with effect from the 1st day of November, 2019,—

(a)in sub-section (2), for the words "to the Assessing Officer to determine, by general or special order", the words "in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed" shall be substituted;
(b)in sub-section (7), for the words "to the Assessing Officer to determine, by general or special order", the words "in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed" shall be substituted.
Section 47, 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. 195 Insertion of new section 12AA
  2. Income-tax Act s. 195 Other sums

Referred to by 3

  1. s. 6 Amendment of section 10
  2. s. 17 Amendment of section 47
  3. s. 178 Amendment of section 47

Questions about Section 47

What does Section 47 of the Finance Act, 2019 (No. 2) deal with?

Section 47 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 195". Amendment of section 195 47. In section 195 of the Income-tax Act, with effect from the 1st day of November, 2019,— (a) | in sub-section (2), for the words "to the Assessing Officer to determine, by general or special order", the words "in such form and manner to the Assessing Officer, to determine

How do I find court cases under Section 47 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) 47, section 47 Finance Act, 2019 (No. 2), section 47 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 47 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on section 195 (Insertion of new section 12AA), Income-tax Act 195 (Other sums), so none of them can safely be read on its own. 3 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

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.