Amendment of section 115JA
Section 44 of the Finance Act, 2009 deals with amendment of section 115JA. Amendment of section 115JA. 44. In section 115JA of the Income-tax Act, in sub-section (2), after the second proviso, in the Explanation, after clause (f), for the words, brackets and letters "if any amount referred to in clauses (a) to (f) is debited to the profit and loss account, and as reduced b
Amendment of section 115JA.
44. In section 115JA of the Income-tax Act, in sub-section (2), after the second proviso, in the Explanation, after clause (f), for the words, brackets and letters "if any amount referred to in clauses (a) to (f) is debited to the profit and loss account, and as reduced by,—"the following shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1998, namely:—
"(g ) the amount or amounts set aside as provision for diminution in the value of any asset,
if any amount referred to in clauses (a) to (g) is debited to the profit and loss account, and as reduced by,—".
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Section 44, The Finance Act, 2009.
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Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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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 115JA". Amendment of section 115JA. 44. In section 115JA of the Income-tax Act, in sub-section (2), after the second proviso, in the Explanation, after clause (f), for the words, brackets and letters "if any amount referred to in clauses (a) to (f) is debited to the profit and loss account, and as reduced b
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 2009 44, section 44 Finance Act 2009, 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 Income-tax Act 115JA (Deemed income relating to certain companies), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2009. 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
- 102120000000010168. THE FIRST SCHEDULE7194 words
- 2. Income-tax2915 words
- 13. Insertion of new section 35AD1148 words
- 61. Substitution of new section for section 194C936 words
- 37. Amendment of section 80-IB761 words
- 56. Insertion of new section 144C751 words
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