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Section52
The Finance Act, 2019 (No. 2)

Amendment of section 228A

In force As on 07 Oct 2026

Ministry Finance Cited by 4 provisions

Section 52 of the Finance Act, 2019 (No. 2) deals with amendment of section 228A. Amendment of section 228A 52. In section 228A of the Income-tax Act, with effect from the 1st day of September, 2019,— (a) | in sub-section (1),— (i) | for the words "corresponding law from", the words "corresponding law from a resident, or" shall be substituted;

Amendment of section 228A

52. In section 228A of the Income-tax Act, with effect from the 1st day of September, 2019,—

(a)in sub-section (1),—
(i)for the words "corresponding law from", the words "corresponding law from a resident, or" shall be substituted;
(ii)for the words "any Tax Recovery Officer", the words "any Tax Recovery Officer having jurisdiction over the resident, or" shall be substituted;
(b)in sub-section (2),—
(i)for the words "has property in a country outside India", the words "is a resident of a country" shall be substituted;
(ii)for the words "forward to the Board", the words "or has any property in that country, forward to the Board" shall be substituted.
Section 52, 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. Income-tax Act s. 228A Recovery of tax in pursuance of agreements with foreign countries

Referred to by 4

  1. s. 93 Amendment of section 10
  2. s. 97 Amendment of section 39
  3. s. 101 Amendment of section 52
  4. s. 111 Amendment of section 168

Questions about Section 52

What does Section 52 of the Finance Act, 2019 (No. 2) deal with?

Section 52 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 228A". Amendment of section 228A 52. In section 228A of the Income-tax Act, with effect from the 1st day of September, 2019,— (a) | in sub-section (1),— (i) | for the words "corresponding law from", the words "corresponding law from a resident, or" shall be substituted;

How do I find court cases under Section 52 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) 52, section 52 Finance Act, 2019 (No. 2), section 52 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 52 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Income-tax Act 228A (Recovery of tax in pursuance of agreements with foreign countries), 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

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.