Amendment of section 143
Section 43 of the Finance Act, 1997 deals with amendment of section 143. Amendment of section 143. 43. In section 143 of the Income-tax Act in sub-section (1), in clause (a) with effect from the 1st day of April, 1998,— (i) for the second proviso, the following proviso shall be substituted, namely :— "Provided further that an intimation shall be sent to the assessee whet
Amendment of section 143.
43. In section 143 of the Income-tax Act in sub-section (1), in clause (a) with effect from the 1st day of April, 1998,—
(i) for the second proviso, the following proviso shall be substituted, namely :—
"Provided further that an intimation shall be sent to the assessee whether or not any adjustment has been made under the first proviso and notwithstanding that no tax or interest is due from him.";
(ii) in the third proviso, the words "for any tax or interest due" shall be omitted.
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Section 43, The Finance Act, 1997.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 43
What does Section 43 of the Finance Act deal with?
Section 43 of the Finance Act is headed "Amendment of section 143". Amendment of section 143. 43. In section 143 of the Income-tax Act in sub-section (1), in clause (a) with effect from the 1st day of April, 1998,— (i) for the second proviso, the following proviso shall be substituted, namely :— "Provided further that an intimation shall be sent to the assessee whet
How do I find court cases under Section 43 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1997 43, section 43 Finance Act 1997, section 43 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 43 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 143 (Assessment), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1997. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule4803 words
- 2. Income-tax1461 words
- 25. Amendment of section 80-IA1316 words
- 6. Insertion of new section 35ABB644 words
- 40. Insertion of new Chapter XII-D552 words
- 3. Amendment of section 10486 words
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