Section75
The Finance Act, 2024 (No. 2)

Amendment of section 245R

In force As on 11 Oct 2026

Ministry Finance Enacted 16 Aug 2024 Cited by 2 provisions

Section 75 of the Finance Act, 2024 (No. 2) deals with amendment of section 245R. Amendment of section 245R. 75. In section 245R of the Income-tax Act, in sub-section (2), after the third proviso, the following proviso shall be inserted with effect from the 1st day of October, 2024, namely:— "Provided also that on receipt of an application under the proviso to sub-section (4) of The Act was enacted on 16 Aug 2024.

Amendment of section 245R.

75. In section 245R of the Income-tax Act, in sub-section (2), after the third proviso, the following proviso shall be inserted with effect from the 1st day of October, 2024, namely:—

"Provided also that on receipt of an application under the proviso to sub-section (4) of section 245Q, the Board for Advance Rulings may, by an order, reject the application referred to in sub-section (1) thereof as withdrawn on or before the 31st day of December, 2024.".

Section 75, 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 75

What does Section 75 of the Finance Act, 2024 (No. 2) deal with?

Section 75 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 245R". Amendment of section 245R. 75. In section 245R of the Income-tax Act, in sub-section (2), after the third proviso, the following proviso shall be inserted with effect from the 1st day of October, 2024, namely:— "Provided also that on receipt of an application under the proviso to sub-section (4) of

How do I find court cases under Section 75 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) 75, section 75 Finance Act, 2024 (No. 2), section 75 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 75 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Income-tax Act 245R (Procedure on receipt of application), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 75 of the Finance Act, 2024 (No. 2) enacted?

Section 75 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 75, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.

Other sections of this Act

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.