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TypeBare Act JurisdictionCentral Government

Finance Act, 2001 Section 66

AMENDMENT OF SECTION 158B Insection 158B of the Income-tax Act-, for clause

~1 min read
https://sooperkanoon.com/act/455389

Bare act section · Research

About this section

Finance Act, 2001 Section 66 is part of Finance Act, 2001 - AMENDMENT OF SECTION 158B Insection 158B of the Income-tax Act-, for clause. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a), the following clause shall be substituted with effect from the 1st day of June, 2001, namely:" '(a) "block period" means the period comprising previous years relevant to six assessment years preceding the previous year in which the search was conducted undersection 132-or any requisition was made undersection 132A-and also includes the period up to the date of the commencement of such search or date of such requisition in the previous year in which the said search was conducted or requisition was made: Provided that where the search is initiated or the requisition is made before the 1st day of June, 2001, the provisions of this clause shall have effect as if for the words "six assessment years", the words "ten assessment years" had been substituted;'.

Frequently asked questions

What does Finance Act, 2001 Section 66 provide?

Section Section 66 of the Finance Act, 2001 (AMENDMENT OF SECTION 158B Insection 158B of the Income-tax Act-, for clause) is reproduced on this page as part of the Finance Act, 2001. 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, 2001 Section 66?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2001 Section 66. 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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