Section83
The Finance Act, 2021

Amendment of section 245U

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 83 of the Finance Act, 2021 deals with amendment of section 245U. Amendment of section 245U. 83. In section 245U of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely:— "(3) On and from such date as the Central Government may, by notification in the Official Gazette, appoint, the powers of the Authority under this sectio

Amendment of section 245U.

83. In section 245U of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely:—

"(3) On and from such date as the Central Government may, by notification in the Official Gazette, appoint, the powers of the Authority under this section shall be exercised by the Board for Advance Rulings and the provisions of this section shall mutatis mutandis apply to the Board for Advance Rulings as they apply to the Authority.".

Section 83, The Finance Act, 2021.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 83

What does Section 83 of the Finance Act deal with?

Section 83 of the Finance Act is headed "Amendment of section 245U". Amendment of section 245U. 83. In section 245U of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely:— "(3) On and from such date as the Central Government may, by notification in the Official Gazette, appoint, the powers of the Authority under this sectio

How do I find court cases under Section 83 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 83, section 83 Finance Act 2021, section 83 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 83 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 245U (Powers of the Authority), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

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

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.