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TypeBare Act JurisdictionCentral Government

Finance Act 2007 Section 46

Amendment of Section 142

~1 min read
https://sooperkanoon.com/act/443559

Bare act section · Research

About this section

Finance Act 2007 Section 46 is part of Finance Act 2007 - Amendment of Section 142. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 142 of the Income-tax Act,-

(a) in sub-section (2A), the following proviso shall be inserted with effect from the 1st day of June, 2007, namely:--

"Provided that the Assessing Officer shall not direct the assessee to get the accounts so audited unless the assessee has been given a reasonable opportunity of being heard.";

(b) in sub-section (2D), the following proviso shall be inserted with effect from the 1st day of June, 2007, namely:--

"Provided that where any direction for audit under sub-section (2A) is issued by the Assessing Officer on or after the 1st day of June, 2007, the expenses of, and incidental to, such audit (including the remuneration of the Accountant) shall be determined by the Chief Commissioner or Commissioner in accordance with such guidelines as may be prescribed and the expenses so determined shall be paid by the Central Government.".

Frequently asked questions

What does Finance Act 2007 Section 46 provide?

Section Section 46 of the Finance Act 2007 (Amendment of Section 142) is reproduced on this page as part of the Finance Act 2007. 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 2007 Section 46?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2007 Section 46. 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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