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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 81A

Amendment of Section 220

~1 min read
https://sooperkanoon.com/act/63723

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 81A is part of Finance Act, 2012, (Central) - Amendment of Section 220. Read the section text below and explore Indian court judgments that cite it.

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Section Text

'81A In section 220 of the Income-tax Act, after sub-section (2A), the following sub-section shall be inserted, with effect from the 1st day of July, 2012, namely:--

"(2B) Notwithstanding anything contained in sub-section (2), where interest is charged under sub-section (I A) of section 201 on the amount of tax specified in the intimation issued under sub-section (1) of section 200A for any period, then, no interest shall be charged under sub-section (2) on the same amount for the same period."

Frequently asked questions

What does Finance Act, 2012, (Central) Section 81A provide?

Section Section 81A of the Finance Act, 2012, (Central) (Amendment of Section 220) 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 81A?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 81A. 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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