Amendment of section 271C
Section 78 of the Finance Act, 2022 deals with amendment of section 271C. Amendment of section 271C. 78. In section 271C of the Income-tax Act, in sub-section (1), in clause (b), in sub-clause (ii), the word "second" shall be omitted.
Amendment of section 271C.
78. In section 271C of the Income-tax Act, in sub-section (1), in clause (b), in sub-clause (ii), the word "second" shall be omitted.
Section 78, 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
Questions about Section 78
What does Section 78 of the Finance Act deal with?
Section 78 of the Finance Act is headed "Amendment of section 271C". Amendment of section 271C. 78. In section 271C of the Income-tax Act, in sub-section (1), in clause (b), in sub-clause (ii), the word "second" shall be omitted.
How do I find court cases under Section 78 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 78, section 78 Finance Act 2022, section 78 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 78 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 271C (Penalty for failure to deduct tax at source), 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
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.