Amendment of section 251
Section 77 of the Finance Act, 2024 (No. 2) deals with amendment of section 251. Amendment of section 251. 77. In section 251 of the Income-tax Act, in sub-section (1), in clause (a), the following proviso shall be inserted with effect from the 1st day of October, 2024, namely:— "Provided that where such appeal is against an order of assessment made under section 144, he may set The Act was enacted on 16 Aug 2024.
Amendment of section 251.
77. In section 251 of the Income-tax Act, in sub-section (1), in clause (a), the following proviso shall be inserted with effect from the 1st day of October, 2024, namely:—
"Provided that where such appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment;".
Section 77, 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 77
What does Section 77 of the Finance Act, 2024 (No. 2) deal with?
Section 77 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 251". Amendment of section 251. 77. In section 251 of the Income-tax Act, in sub-section (1), in clause (a), the following proviso shall be inserted with effect from the 1st day of October, 2024, namely:— "Provided that where such appeal is against an order of assessment made under section 144, he may set
How do I find court cases under Section 77 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) 77, section 77 Finance Act, 2024 (No. 2), section 77 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 77 of the Finance Act, 2024 (No. 2), and has it changed?
Its own text turns on section 144 (Amendment of section 122), Income-tax Act 251 (Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)), so none of them can safely be read on its own.
When was Section 77 of the Finance Act, 2024 (No. 2) enacted?
Section 77 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 77, 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
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.