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TypeBare Act JurisdictionCentral Government

Finance Act, 2005 Section 62

Amendment of Section 276-CC: In Section 276-CC of the Income Tax Act, with effect from the 1st day of April, 2006,

~1 min read
https://sooperkanoon.com/act/455524

Bare act section · Research

About this section

Finance Act, 2005 Section 62 is part of Finance Act, 2005 - Amendment of Section 276-CC: In Section 276-CC of the Income Tax Act, with effect from the 1st day of April, 2006,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in the opening portion, after the words "in due time", the words, brackets, figures and letters "the return of fringe benefits which he is required to furnish under sub-section (1) of Section 115-WD or by notice given under sub-section (2) of the said section or Section 115-WH or" shall be inserted;

(b) in the proviso, for the words, brackets and figures "return of income under subsection (1) of Section 139", the words, brackets, figures and letters "return of fringe benefits under sub-section (1) of Section 115-WD or return of income under sub-section (1) of Section 139" shall be substituted.

Frequently asked questions

What does Finance Act, 2005 Section 62 provide?

Section Section 62 of the Finance Act, 2005 (Amendment of Section 276-CC: In Section 276-CC of the Income Tax Act, with effect from the 1st day of April, 2006,) 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 62?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2005 Section 62. 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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