Amendment of section 248
Section 70 of the Finance Act, 2022 deals with amendment of section 248. Amendment of section 248. 70. In section 248 of the Income-tax Act, the following proviso shall be inserted, namely:— "Provided that no appeal shall be filed where tax is paid to the credit of the Central Government on or after the 1st day of April, 2022.".
Amendment of section 248.
70. In section 248 of the Income-tax Act, the following proviso shall be inserted, namely:—
"Provided that no appeal shall be filed where tax is paid to the credit of the Central Government on or after the 1st day of April, 2022.".
Section 70, The Finance Act, 2022 (Act 6 of 2022).
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Questions about Section 70
What does Section 70 of the Finance Act deal with?
Section 70 of the Finance Act is headed "Amendment of section 248". Amendment of section 248. 70. In section 248 of the Income-tax Act, the following proviso shall be inserted, namely:— "Provided that no appeal shall be filed where tax is paid to the credit of the Central Government on or after the 1st day of April, 2022.".
How do I find court cases under Section 70 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 70, section 70 Finance Act 2022, section 70 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 70 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 248 (Appeal by a person denying liability to deduct tax in certain cases), so none of them can safely be read on its own.
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
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