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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 64

Amendment of Section 153a

~1 min read
https://sooperkanoon.com/act/63705

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 64 is part of Finance Act, 2012, (Central) - Amendment of Section 153a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 153A of the Income-tax Act, in sub-section (1), after the second proviso, the following proviso shall be inserted with effect from the 1st day of July, 2012, namely:--

'Provided also that the Central Government may by rules made by it and published in the Official Gazette (except in cases where any assessment or reassessment has abated under the second proviso), specify the class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made.".

Frequently asked questions

What does Finance Act, 2012, (Central) Section 64 provide?

Section Section 64 of the Finance Act, 2012, (Central) (Amendment of Section 153a) 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 64?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 64. 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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