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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 58

Amendment of Section 143

~1 min read
https://sooperkanoon.com/act/63699

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 58 is part of Finance Act, 2012, (Central) - Amendment of Section 143. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 143 of the Income-tax Act,--

(a) after sub-section (1C), the following sub-section shall be inserted with effect from the 1st day of July, 2012, namely:--

"(1D) Notwithstanding anything contained in sub-section (1), the processing of a return shall not be necessary, where a notice has been issued to the assessee under sub-section (2).".

(b) in sub-section (3), after the second proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2009, namely:--

"Provided also that notwithstanding anything contained in the first and the second proviso, no effect shall be given by the Assessing Officer to the provisions of clause (23C) of section 10 in the case of a trust or institution for a previous year, if the provisions of the first proviso to clause (15) of section 2 become applicable in the case of such person in such previous year, whether or not the approval granted to such trust or institution or notification issued in respect of such trust or institution has been withdrawn or rescinded.".

Frequently asked questions

What does Finance Act, 2012, (Central) Section 58 provide?

Section Section 58 of the Finance Act, 2012, (Central) (Amendment of Section 143) is reproduced on this page as part of the Finance Act, 2012, (Central). 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, 2012, (Central) Section 58?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 58. 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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