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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 2004 Section 61

Amendment of Section 278b

~1 min read
https://sooperkanoon.com/act/18829

Bare act section · Research

About this section

Finance (No. 2) Act, 2004 Section 61 is part of Finance (No. 2) Act, 2004 - Amendment of Section 278b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 278B of the Income-tax Act, after sub-section (2) and before the Explanation, the following sub-section shall be inserted with effect from the 1st day of October, 2004, namely:--

"(3) Where an offence under this Act has been committed by a person, being a company, and the punishment for such offence is imprisonment and fine, then, without prejudice to the provisions contained in sub-section (1) or sub-section (2), such company shall be punished with fine and every person, referred to in sub-section (1), or the director, manager, secretary or other officer of the company referred to in sub-section (2), shall be liable to be proceeded against and punished in accordance with the provisions of this Act.".

Frequently asked questions

What does Finance (No. 2) Act, 2004 Section 61 provide?

Section Section 61 of the Finance (No. 2) Act, 2004 (Amendment of Section 278b) is reproduced on this page as part of the Finance (No. 2) Act, 2004. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act, 2004 Section 61?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 2004 Section 61. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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