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TypeBare Act JurisdictionCentral Government

Finance Act, 2011, (Central) Section 23

Amendment of Section 133

~1 min read
https://sooperkanoon.com/act/64169

Bare act section · Research

About this section

Finance Act, 2011, (Central) Section 23 is part of Finance Act, 2011, (Central) - Amendment of Section 133. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 133 of the Income-tax Act, after the second proviso, the following proviso shall be inserted with effect from the 1st day of June, 2011, namely:--

"Provided also that for the purposes of an agreement referred to in section 90 or section 90A, an income-tax authority notified under sub-section (2) of section 131 may exercise all the powers conferred under this section, notwithstanding that no proceedings are pending before it or any other income-tax authority.".

Frequently asked questions

What does Finance Act, 2011, (Central) Section 23 provide?

Section Section 23 of the Finance Act, 2011, (Central) (Amendment of Section 133) 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 23?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2011, (Central) Section 23. 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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