Amendment of section 43
Section 19 of the Finance Act, 2000 deals with amendment of section 43. Amendment of section 43. 19. In section 43 of the Income-tax Act, in clause (6),— (a) in Explanation 2A, for the words "book value of the assets", the words "written down value of the assets" shall be substituted;
Amendment of section 43.
19. In section 43 of the Income-tax Act, in clause (6),—
(a) in Explanation 2A, for the words "book value of the assets", the words "written down value of the assets" shall be substituted;
(b) in Explanation 2B,—
(i) for the words "value of the assets as appearing in the books of account", the words "written down value of the transferred assets as appearing in the books of account" shall be substituted;
(ii) the proviso shall be omitted.
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Section 19, The Finance Act, 2000.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 19
What does Section 19 of the Finance Act deal with?
Section 19 of the Finance Act is headed "Amendment of section 43". Amendment of section 43. 19. In section 43 of the Income-tax Act, in clause (6),— (a) in Explanation 2A, for the words "book value of the assets", the words "written down value of the assets" shall be substituted;
How do I find court cases under Section 19 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 2000 19, section 19 Finance Act 2000, section 19 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 19 of the Finance Act, and has it changed?
Its own text turns on section 43 (Amendment of section 80RR), Income-tax Act 43 (Definitions of certain terms relevant to income from profits and gains of business or profession), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2000. 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 Schedule5680 words
- 2. Income-tax2342 words
- 6. Substitution of new section for section 10A1803 words
- 7. Substitution of new section for section 10B1573 words
- 52. Insertion of new section 115JB1090 words
- 5. Amendment of section 10957 words
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