Amendment of section 115AC
Section 46 of the Finance Act, 2002 deals with amendment of section 115AC. Amendment of section 115AC. 46. In section 115AC of the Income-tax Act,— (a ) the words, figures and letter "other than dividends referred to in section 115-O", wherever they occur, shall be omitted with effect from the 1st day of April, 2003;
Amendment of section 115AC.
46. In section 115AC of the Income-tax Act,—
(a ) the words, figures and letter "other than dividends referred to in section 115-O", wherever they occur, shall be omitted with effect from the 1st day of April, 2003;
(b ) in sub-section (1), in clause (b),—
(i) in sub-clause (iii), for the word "re-issued", the words "issued or re-issued" shall be substituted;
(ii) sub-clause (iv) shall be omitted.
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Section 46, The Finance Act, 2002.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 46
What does Section 46 of the Finance Act deal with?
Section 46 of the Finance Act is headed "Amendment of section 115AC". Amendment of section 115AC. 46. In section 115AC of the Income-tax Act,— (a ) the words, figures and letter "other than dividends referred to in section 115-O", wherever they occur, shall be omitted with effect from the 1st day of April, 2003;
How do I find court cases under Section 46 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 46, section 46 Finance Act 2002, section 46 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 46 of the Finance Act, and has it changed?
Its own text turns on section 115 (Amendment of section 3), Income-tax Act 115AC (Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer), so none of them can safely be read on its own.
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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