Substitution of new section for section 151
Section 46 of the Finance Act, 2024 (No. 2) deals with substitution of new section for section 151. Substitution of new section for section 151. The Act was enacted on 16 Aug 2024.
Substitution of new section for section 151.
46. For section 151 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of September, 2024, namely:—
"151. Sanction for issue of notice. - Specified authority for the purposes of sections 148 and 148A shall be the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the case may be.".
Section 46, The Finance Act, 2024 (No. 2).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 46
What does Section 46 of the Finance Act, 2024 (No. 2) deal with?
Section 46 of the Finance Act, 2024 (No. 2) is headed "Substitution of new section for section 151". Substitution of new section for section 151.
How do I find court cases under Section 46 of the Finance Act, 2024 (No. 2)?
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, 2024 (No. 2) 46, section 46 Finance Act, 2024 (No. 2), section 46 of the Finance Act, 2024 (No. 2). 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, 2024 (No. 2), and has it changed?
Its own text turns on section 148 (Amendment of section 171), section 151 (Amendment of section 5), Income-tax Act 151 (Sanction for issue of notice), so none of them can safely be read on its own.
When was Section 46 of the Finance Act, 2024 (No. 2) enacted?
Section 46 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 46, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. -10716 words
- 2. Income-tax9063 words
- 49. Substitution of new Chapter for Chapter XIV-B4593 words
- Fourth Schedule. -1864 words
- 138. Insertion of section 74A1329 words
- 89. Definitions889 words
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