Amendment of section 163
Section 68 of the Finance Act, 2003 deals with amendment of section 163. Amendment of section 163. 68. In section 163 of the Income-tax Act, in sub-section (1), after the proviso, the following Explanation shall be inserted with effect from the 1st day of April, 2004, namely:— ‘Explanation.—For the purposes of this sub-section, the expression "business connection" shall
Amendment of section 163.
68. In section 163 of the Income-tax Act, in sub-section (1), after the proviso, the following Explanation shall be inserted with effect from the 1st day of April, 2004, namely:—
‘Explanation.—For the purposes of this sub-section, the expression "business connection" shall have the meaning assigned to it in Explanation 2 to clause (i) of sub-section (1) of section 9 of this Act.’.
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Section 68, The Finance Act, 2003.
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This section refers to
Questions about Section 68
What does Section 68 of the Finance Act deal with?
Section 68 of the Finance Act is headed "Amendment of section 163". Amendment of section 163. 68. In section 163 of the Income-tax Act, in sub-section (1), after the proviso, the following Explanation shall be inserted with effect from the 1st day of April, 2004, namely:— ‘Explanation.—For the purposes of this sub-section, the expression "business connection" shall
How do I find court cases under Section 68 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 68, section 68 Finance Act 2003, section 68 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 68 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 163 (Who may be regarded as agent), 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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