Amendment of section 115A
Section 50 of the Finance Act, 2003 deals with amendment of section 115A. Amendment of section 115A. 50. In section 115A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2004,— (i ) in clause (a), for the word "dividends", at both the places where it occurs, the words, figures and letter "dividends other than dividends referred to in secti
Amendment of section 115A.
50. In section 115A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2004,—
(i ) in clause (a), for the word "dividends", at both the places where it occurs, the words, figures and letter "dividends other than dividends referred to in section 115-O" shall be substituted;
(ii ) in clause (b), in the opening portion, for the words "a foreign company, includes any income by way of royalty or fees for technical services", the words, brackets, figures and letters a non-resident (not being a company) or a foreign company, includes any income by way of royalty or fees for technical services other than income referred to in sub-section (1) of section 44DA" shall be substituted.
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Section 50, The Finance Act, 2003.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 50
What does Section 50 of the Finance Act deal with?
Section 50 of the Finance Act is headed "Amendment of section 115A". Amendment of section 115A. 50. In section 115A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2004,— (i ) in clause (a), for the word "dividends", at both the places where it occurs, the words, figures and letter "dividends other than dividends referred to in secti
How do I find court cases under Section 50 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 2003 50, section 50 Finance Act 2003, section 50 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 50 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 115A (Tax on dividends, royalty and technical service fees in the case of foreign companies), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2003. 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 Schedule5940 words
- 2. Income-tax2243 words
- 6. Amendment of section 101472 words
- 40. Insertion of new section 80-IC1270 words
- 99. Insertion of Thirteenth and Fourteenth Schedules1215 words
- 65. Insertion of new sections 153A, 153B and 153C977 words
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