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Income-tax Act, 1961 · Chapter XVII: Collection and Recovery of Tax · D.—Collection and recovery

Section 230A: [Omitted

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

In plain words

This section has been omitted by the Finance Act, 2001 and no longer applies.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

Omitted by the Finance Act, 2001 (14 of 2001), s. 77 (w.e.f. 1-6-2001).

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 230A