Section Text
3) ofsection 92D-, the Assessing Officer or the Commissioner (Appeals) may direct that such person shall pay, by way of penalty, a sum equal to two per cent of the value of the international transaction for each such failure.".
Finance Act, 2001 Section 91
Bare act section · Research
About this section
Finance Act, 2001 Section 91 is part of Finance Act, 2001 - INSERTION OF NEW SECTION 271G Aftersection 271F of the Income-tax Act-, the following section shall be inserted with. 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.
Frequently asked questions
What does Finance Act, 2001 Section 91 provide?
Section Section 91 of the Finance Act, 2001 (INSERTION OF NEW SECTION 271G Aftersection 271F of the Income-tax Act-, the following section shall be inserted with) 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 91?
Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2001 Section 91. Advanced act search can narrow results by court, year, or additional act filters.
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