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TypeBare Act JurisdictionCentral Government

Finance Act, 2011, (Central) Section 22

Amendment of Section 131

~1 min read
https://sooperkanoon.com/act/64168

Bare act section · Research

About this section

Finance Act, 2011, (Central) Section 22 is part of Finance Act, 2011, (Central) - Amendment of Section 131. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 131 of the Income-tax Act, with effect from the 1st day of June, 2011,--

(i) after sub-section (1A), the following sub-section shall be inserted, namely:--

"(2) For the purpose of making an inquiry or investigation in respect of any person or class of persons in relation to an agreement referred to in section 90 or section 90A, it shall be competent for any income-tax authority not below the rank of Assistant Commissioner of Income-tax, as may be notified by the Board in this behalf, to exercise the powers conferred under sub-section (1) on the income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before it or any other income-tax authority.";

(ii) in sub-section (3), after the words, brackets, figure and letter "or sub-section (1A)", the words, brackets and figure "or sub-section (2)" shall be inserted.

Frequently asked questions

What does Finance Act, 2011, (Central) Section 22 provide?

Section Section 22 of the Finance Act, 2011, (Central) (Amendment of Section 131) is reproduced on this page as part of the Finance Act, 2011, (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, 2011, (Central) Section 22?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2011, (Central) Section 22. 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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