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TypeBare Act JurisdictionCentral Government

Finance Act 2007 Section 51

Amendment of Section 172

~1 min read
https://sooperkanoon.com/act/443564

Bare act section · Research

About this section

Finance Act 2007 Section 51 is part of Finance Act 2007 - Amendment of Section 172. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 172 of the Income-tax Act, after sub-section (4), the following subsection shall be inserted, namely:-

"(4A) No order assessing the income and determining the sum of tax payable thereon shall be made under sub-section (4) after the expiry of nine months from the end of the financial year in which the return under sub-section (3) is furnished:

Provided that where the return under sub-section (3) has been furnished before the 1st day of April, 2007, such order shall be made on or before the 31st day of December, 2008.".

Frequently asked questions

What does Finance Act 2007 Section 51 provide?

Section Section 51 of the Finance Act 2007 (Amendment of Section 172) 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 51?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2007 Section 51. 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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