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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 108

Amendment of Section 296

~1 min read
https://sooperkanoon.com/act/63752

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 108 is part of Finance Act, 2012, (Central) - Amendment of Section 296. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 296 of the Income-tax Act, after the word and figures "section 139", the words, brackets, figures and letter "or third proviso to sub-section (1) of section 153A or second proviso to sub-section (1) of section 153C" shall be inserted with effect from the 1st day of July, 2012.

Frequently asked questions

What does Finance Act, 2012, (Central) Section 108 provide?

Section Section 108 of the Finance Act, 2012, (Central) (Amendment of Section 296) 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 108?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 108. 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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