# The Finance Act, 2002, Section 43: Amendment of section 92F

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/43/

## Text

Amendment of section 92F. 43. In section 92F of the Income-tax Act,— (a ) in clause (iii), after the words "or the provision of services of any kind", the words "or in carrying out any work in pursuance of a contract," shall be inserted; (b ) after clause (iii), the following clause shall be inserted, namely:— ‘(iiia) "permanent establishment", referred to in clause (iii), includes a fixed place of business through which the business of the enterprise is wholly or partly carried on;’; (c ) for clause (iv), the following clause shall be substituted, namely:— ‘(iv) "specified date" shall have the same meaning as assigned to "due date" in Explanation 2 below sub-section (1) of section 139;’. © Copyright. Taxmann Publications Pvt. Ltd.

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