Amendment of section 92BA
Section 46 of the Finance Act, 2023 deals with amendment of section 92BA. Amendment of section 92BA. 46. In section 92BA of the Income-tax Act, after clause (va), the following clause shall be inserted with effect from the 1st day of April, 2024, namely:— "(vb) | any business transacted between the assessee and other person as referred to in sub-section (4) of section 115
Amendment of section 92BA.
46. In section 92BA of the Income-tax Act, after clause (va), the following clause shall be inserted with effect from the 1st day of April, 2024, namely:—
Section 46, The Finance Act, 2023 (Act 8 of 2023).
"(vb) any business transacted between the assessee and other person as referred to in sub-section (4) of section 115BAE".
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 2
Questions about Section 46
What does Section 46 of the Finance Act deal with?
Section 46 of the Finance Act is headed "Amendment of section 92BA". Amendment of section 92BA. 46. In section 92BA of the Income-tax Act, after clause (va), the following clause shall be inserted with effect from the 1st day of April, 2024, namely:— "(vb) | any business transacted between the assessee and other person as referred to in sub-section (4) of section 115
How do I find court cases under Section 46 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 2023 46, section 46 Finance Act 2023, section 46 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 46 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 92BA (Meaning of specified domestic transaction), 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 2023 as Act 8 of 2023. 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 Schedule10190 words
- 2. Income-tax8337 words
- Fourth Schedule. Fourth Schedule6615 words
- 5. Amendment of section 102717 words
- 150. Substitution of new section for section 1101621 words
- 54. Insertion of new section 115BAE1218 words
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