Amendment of section 245T
Section 82 of the Finance Act, 2021 deals with amendment of section 245T. Amendment of section 245T. 82. In section 245T of the Income-tax Act,— (a) | in sub-section (1), the words "by it" shall be omitted;
Amendment of section 245T.
82. In section 245T of the Income-tax Act,—
Section 82, The Finance Act, 2021.
(a) in sub-section (1), the words "by it" shall be omitted; (b) after sub-section (2), the following sub-section shall be inserted, namely:— '(3) With effect from such date as the Central Government may, by notification in the Official Gazette, appoint, the provisions of this section shall have effect as if for the word "Authority", the words "Board for Advance Rulings" had been substituted.'.
Cross-references
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Questions about Section 82
What does Section 82 of the Finance Act deal with?
Section 82 of the Finance Act is headed "Amendment of section 245T". Amendment of section 245T. 82. In section 245T of the Income-tax Act,— (a) | in sub-section (1), the words "by it" shall be omitted;
How do I find court cases under Section 82 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 82, section 82 Finance Act 2021, section 82 of the Finance Act. 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 82 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 245T (Advance ruling to be void in certain circumstances), so none of them can safely be read on its own.
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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