Act 6 of 2022 Ministry Finance Cited by 2 provisions

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. 158AA Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

Referred to by 2

1. s. 108 Amendment of section 47
2. s. 112 Amendment of section 52

Questions about Section 52

What does Section 52 of the Finance Act deal with?

Section 52 of the Finance Act is headed "Amendment of section 158AA". Amendment of section 158AA. 52. In section 158AA of the Income-tax Act, in sub-section (1), the following proviso shall be inserted, namely:— "Provided that no such direction shall be given on or after the 1st day of April, 2022.".

How do I find court cases under Section 52 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 52, section 52 Finance Act 2022, section 52 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 52 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 158AA (Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court), so none of them can safely be read on its own. 2 other provisions in this corpus refer 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.