Insertion of new section 245-OB
Section 77 of the Finance Act, 2021 deals with insertion of new section 245-OB. Insertion of new section 245-OB. 77. After section 245-OA of the Income-tax Act, the following section shall be inserted, namely:— "245-OB.
Insertion of new section 245-OB.
77. After section 245-OA of the Income-tax Act, the following section shall be inserted, namely:—
"245-OB. Board for Advance Rulings—(1) The Central Government shall constitute one or more Boards for Advance Rulings, as may be necessary, for giving advance rulings under this Chapter on or after such date as the Central Government may, by notification in the Official Gazette, appoint.
(2) The Board for Advance Rulings shall consist of two members, each being an officer not below the rank of Chief Commissioner, as may be nominated by the Board.".
Section 77, The Finance Act, 2021.
Questions about Section 77
What does Section 77 of the Finance Act deal with?
Section 77 of the Finance Act is headed "Insertion of new section 245-OB". Insertion of new section 245-OB. 77. After section 245-OA of the Income-tax Act, the following section shall be inserted, namely:— "245-OB.
How do I find court cases under Section 77 of the Finance Act?
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 2021 77, section 77 Finance Act 2021, section 77 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Finance Act enacted?
Finance Act was enacted in 2021. 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
- Fourth Schedule. Fourth Schedule26628 words
- First Schedule. First Schedule9574 words
- 2. Income-tax5993 words
- 6. Amendment of section 103582 words
- 130. Substitution of new section for section 43513 words
- 131. Substitution of new section for section 52699 words
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