Amendment of section 113
Section 44 of the Finance Act, 2002 deals with amendment of section 113. Amendment of section 113. 44. In section 113 of the Income-tax Act, the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:— "Provided that the tax chargeable under this section shall be increased by a surcharge, if any, levied by any Central Act and applicable in
Amendment of section 113.
44. In section 113 of the Income-tax Act, the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:—
"Provided that the tax chargeable under this section shall be increased by a surcharge, if any, levied by any Central Act and applicable in the assessment year relevant to the previous year in which the search is initiated under section 132 or the requisition is made under section 132A.".
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Section 44, The Finance Act, 2002.
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This section refers to
Referred to by 1
Questions about Section 44
What does Section 44 of the Finance Act deal with?
Section 44 of the Finance Act is headed "Amendment of section 113". Amendment of section 113. 44. In section 113 of the Income-tax Act, the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:— "Provided that the tax chargeable under this section shall be increased by a surcharge, if any, levied by any Central Act and applicable in
How do I find court cases under Section 44 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 2002 44, section 44 Finance Act 2002, section 44 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 44 of the Finance Act, and has it changed?
Its own text turns on section 113 (Omission of section 22HA), Income-tax Act 113 (Tax in the case of block assessment of search cases), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2002. 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 Schedule5753 words
- 4. Amendment of section 102120 words
- 2. Income-tax1821 words
- 60. Amendment of section 143781 words
- 21. Substitution of new section for section 43A780 words
- 57. Substitution of new section for section 132B724 words
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