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TypeBare Act JurisdictionCentral Government

Finance Act, 2010 Section 45

Amendment of Section 245a

~1 min read
https://sooperkanoon.com/act/441719

Bare act section · Research

About this section

Finance Act, 2010 Section 45 is part of Finance Act, 2010 - Amendment of Section 245a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 245 A of the Income-tax Act, in clause (b), with effect from the 1st day of June, 2010, --

(i) in the proviso, clauses (ii) and (iii) shall be omitted;

(ii) in the Explanation,--

(a) clause (ii) shall be omitted;

(b) after clause (iii), the following clause shall be inserted, namely:--

"(iiia) a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1) of section 153A in case of a person referred to in section 153A or section 153C, shall be deemed to have commenced on the date of issue of notice initiating such proceeding and concluded on the date on which the assessment is made;";

(c) in clause (iv), for the words, brackets and figures "clause (ii) or clause (iii) or clause (iv) of the proviso", the words, brackets, figures and letter "clause (iv) of the proviso or clause (iiia) of the Explanation" shall be substituted.

Frequently asked questions

What does Finance Act, 2010 Section 45 provide?

Section Section 45 of the Finance Act, 2010 (Amendment of Section 245a) is reproduced on this page as part of the Finance Act, 2010. 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, 2010 Section 45?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2010 Section 45. 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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