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TypeBare Act JurisdictionCentral Government

Finance Act, 2005 Section 46

Amendment of Section 153-B: In Section 153-B of the Income Tax Act, in subsection

~1 min read
https://sooperkanoon.com/act/455510

Bare act section · Research

About this section

Finance Act, 2005 Section 46 is part of Finance Act, 2005 - Amendment of Section 153-B: In Section 153-B of the Income Tax Act, in subsection. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1), after clause (b) and before the Explanation, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2003, namely: "Provided that in case of other person referred to in Section 153-C, the period of limitation for making the assessment or reassessment shall be the period as referred to in clause (a) or clause (b) of this sub-section or one year from the end of the financial year in which books of account or documents or assets seized or requisitioned are handed over under Section 153-C to the Assessing Officer having jurisdiction over such other person, whichever is later.

Frequently asked questions

What does Finance Act, 2005 Section 46 provide?

Section Section 46 of the Finance Act, 2005 (Amendment of Section 153-B: In Section 153-B of the Income Tax Act, in subsection) is reproduced on this page as part of the Finance Act, 2005. 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, 2005 Section 46?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2005 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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