Amendment of section 199
Section 41 of the Finance Act, 2004 deals with amendment of section 199. Amendment of section 199. 41. In section 199 of the Income-tax Act,— (a ) in sub-section (1), for the portion beginning with the words and figures "the provisions of sections " and ending with the word, figures and letter "section 196D", the words "the foregoing provisions of this Chapter" shall be
Amendment of section 199.
41. In section 199 of the Income-tax Act,—
(a ) in sub-section (1), for the portion beginning with the words and figures "the provisions of sections 192" and ending with the word, figures and letter "section 196D", the words "the foregoing provisions of this Chapter" shall be substituted with effect from the 1st day of October, 2004;
(b ) after sub-section (2), the following sub-section shall be inserted at the end with effect from the 1st day of April, 2005, namely:—
"(3) Where any deduction is made in accordance with the foregoing provisions of this Chapter on or after the 1st day of April, 2005 and paid to the Central Government, the amount of tax deducted and specified in the statement referred to in section 203AA shall be treated as tax paid on behalf of the persons referred to in sub-section (1) or, as the case may be, sub-section (2) and credit shall be given to him for the amount so deducted in the assessment made under this Act for the assessment year for which such income is assessable without the production of certificate.".
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Section 41, The Finance Act, 2004.
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Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 41
What does Section 41 of the Finance Act deal with?
Section 41 of the Finance Act is headed "Amendment of section 199". Amendment of section 199. 41. In section 199 of the Income-tax Act,— (a ) in sub-section (1), for the portion beginning with the words and figures "the provisions of sections " and ending with the word, figures and letter "section 196D", the words "the foregoing provisions of this Chapter" shall be
How do I find court cases under Section 41 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 2004 41, section 41 Finance Act 2004, section 41 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 41 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 199 (Credit for tax deducted), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2004. 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
- 30. Insertion of new Chapter XII-G7139 words
- First Schedule. First Schedule5961 words
- 2. Income-tax2336 words
- 50. Amendment of section 206C1334 words
- 18. Amendment of section 80IB1046 words
- 5. Amendment of section 10930 words
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