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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 68

Amendment of Section 156

~1 min read
https://sooperkanoon.com/act/63709

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 68 is part of Finance Act, 2012, (Central) - Amendment of Section 156. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 156 of the Income-tax Act, for the proviso, the following proviso shall be substituted with effect from the 1st day of July, 2012, namely:--

"Provided that where any sum is determined to be payable by the assessee or by the deductor under sub-section (1) of section 143 or sub-section (1) of section 200A, the intimation under those sub-sections shall be deemed to be a notice of demand for the purposes of this section.".

Frequently asked questions

What does Finance Act, 2012, (Central) Section 68 provide?

Section Section 68 of the Finance Act, 2012, (Central) (Amendment of Section 156) 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 68?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 68. 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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