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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 96

Amendment of Section 275

~1 min read
https://sooperkanoon.com/act/9319

Bare act section · Research

About this section

Finance Act, 2003 Section 96 is part of Finance Act, 2003 - Amendment of Section 275. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 275 of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2003,--

(a) after clause (a), the following proviso shall be inserted, namely:-

"Provided that in a case where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Chief Commissioner or Commissioner, whichever is later;";

(b) in clause (b), after the word and figures "section 263", the words and figures "or section 264" shall be inserted.

Frequently asked questions

What does Finance Act, 2003 Section 96 provide?

Section Section 96 of the Finance Act, 2003 (Amendment of Section 275) is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Section 96?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 96. 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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