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        F. Acts / Amendment Acts

        Section 51 - Amendment of section 282B

        Finance Act, 2010
        Part 1
        Income Tax

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        Timing of application: amendment requires actions and receipts to have occurred on or after 1st July 2011. Amendment substitutes wording in the provision so that the income-tax authority's duties in subsection (1) and the receipt-based triggers in subsection (3) apply only to actions or receipts occurring on or after 1st day of July, 2011, while the amendment itself is effected from 1 October 2010.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Timing of application: amendment requires actions and receipts to have occurred on or after 1st July 2011.

                                Amendment substitutes wording in the provision so that the income-tax authority's duties in subsection (1) and the receipt-based triggers in subsection (3) apply only to actions or receipts occurring on or after 1st day of July, 2011, while the amendment itself is effected from 1 October 2010.


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