Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act 2005 Section 57

Amendment of Section 246a

~1 min read
https://sooperkanoon.com/act/41991

Bare act section · Research

About this section

Finance Act 2005 Section 57 is part of Finance Act 2005 - Amendment of Section 246a. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2006,--

(i) after clause (a), the following clauses shall be inserted, namely:--

"(aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed;

(ab) an order of assessment or reassessment under section 115WG;";

(ii) in clause (j), in sub-clause (B), for the word, figures and letter "section 271 F", the words, figures and letters "section 271 F, section 271FB" shall be substituted.

Frequently asked questions

What does Finance Act 2005 Section 57 provide?

Section Section 57 of the Finance Act 2005 (Amendment of Section 246a) is reproduced on this page as part of the Finance Act 2005. 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 2005 Section 57?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2005 Section 57. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial