Amendment of section 132
Section 35 of the Finance Act, 2022 deals with amendment of section 132. Amendment of section 132. 35. In section 132 of the Income-tax Act, in sub-section (8), for the words "order of assessment under", the words, brackets and figures "order of assessment or reassessment or re-computation under sub-section (3) of section 143 or section 144 or section 147 or" shall be su
Amendment of section 132.
35. In section 132 of the Income-tax Act, in sub-section (8), for the words "order of assessment under", the words, brackets and figures "order of assessment or reassessment or re-computation under sub-section (3) of section 143 or section 144 or section 147 or" shall be substituted.
Section 35, The Finance Act, 2022 (Act 6 of 2022).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Questions about Section 35
What does Section 35 of the Finance Act deal with?
Section 35 of the Finance Act is headed "Amendment of section 132". Amendment of section 132. 35. In section 132 of the Income-tax Act, in sub-section (8), for the words "order of assessment under", the words, brackets and figures "order of assessment or reassessment or re-computation under sub-section (3) of section 143 or section 144 or section 147 or" shall be su
How do I find court cases under Section 35 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 2022 35, section 35 Finance Act 2022, section 35 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 35 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 132 (Search and seizure), 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 2022 as Act 6 of 2022. 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
- First Schedule. First Schedule9792 words
- 2. Income-tax6839 words
- 42. Amendment of section 144B3753 words
- 4. Amendment of section 103713 words
- 39. Insertion of new section 140B1269 words
- 31. Amendment of section 115TD965 words
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.