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TypeBare Act JurisdictionCentral Government

Finance Act, 2011, (Central) Section 26

Amendment of Section 153

~1 min read
https://sooperkanoon.com/act/64172

Bare act section · Research

About this section

Finance Act, 2011, (Central) Section 26 is part of Finance Act, 2011, (Central) - Amendment of Section 153. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 153 of the Income-tax Act, in Explanation 1, with effect from the 1st day of June, 2011,--

(a) in clause (vii), for the word, figures and letter "section 245R,", the words, figures and letter "section 245R, or" shall be substituted;

(b) after clause (vii) and before the words "shall be excluded", the following clause shall be inserted, namely:--

"(viii) the period commencing from the date on which a reference for exchange of information is made by an authority competent under an agreement referred to in section 90 or section 90A and ending with the date on which the information so requested is received by the Commissioner or a period of six months, whichever is less,".

Frequently asked questions

What does Finance Act, 2011, (Central) Section 26 provide?

Section Section 26 of the Finance Act, 2011, (Central) (Amendment of Section 153) 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 26?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2011, (Central) Section 26. 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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