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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 61

AMENDMENT OF SECTION 133A . In section 133A of the Income tax Act,-with effect from the 1st day of June, 2003

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https://sooperkanoon.com/act/250423

Bare act section · Research

About this section

Finance Act, 2003 Section 61 is part of Finance Act, 2003 - AMENDMENT OF SECTION 133A . In section 133A of the Income tax Act,-with effect from the 1st day of June, 2003. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in sub-section (3), in clause (ia), in the proviso, for clause (b) the following clause shall be substituted, namely :- "(b) retain in his custody any such books of account or other documents for a period exceeding ten days (exclusive of holidays) without obtaining the approval of the Chief Commissioner or Director General therefore, as the case may be,";

(b) after sub-section (6) and before the Explanation, the following proviso shall be inserted, namely :- "Provided that no action under sub-section (1) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of income tax without obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be.";

(c) in the

Explanation below sub-section (6), for clause (a), the following clause shall be substituted, namely :- '(a) "income tax authority" means a Commissioner, a Joint Commissioner, a Director, a Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer, and for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3), and sub-section (5), includes an Inspector of income tax;'.

Frequently asked questions

What does Finance Act, 2003 Section 61 provide?

Section Section 61 of the Finance Act, 2003 (AMENDMENT OF SECTION 133A . In section 133A of the Income tax Act,-with effect from the 1st day of June, 2003) is reproduced on this page as part of the Finance Act, 2003. 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 Act, 2003 Section 61?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 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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