Amendment of section 35DDA
Section 11 of the Finance Act, 2010 deals with amendment of section 35DDA. Amendment of section 35DDA. 11. In section 35DDA of the Income-tax Act, with effect from the 1st day of April, 2011,— (a ) after sub-section (4), the following sub-section shall be inserted, namely:— "(4A) Where there has been reorganisation of business, whereby a private company or unlisted public
Amendment of section 35DDA.
11. In section 35DDA of the Income-tax Act, with effect from the 1st day of April, 2011,—
(a ) after sub-section (4), the following sub-section shall be inserted, namely:—
"(4A) Where there has been reorganisation of business, whereby a private company or unlisted public company is succeeded by a limited liability partnership fulfilling the conditions laid down in the proviso to clause (xiiib) of section 47, the provisions of this section shall, as far as may be, apply to the successor limited liability partnership, as they would have applied to the said company, if reorganisation of business had not taken place.";
(b ) in sub-section (5), for the words, brackets and figures "sub-section (3) and in the case of a firm or proprietary concern referred to in sub-section (4)", the words, brackets, figures and letter "sub-section (3), in the case of a firm or proprietary concern referred to in sub-section (4) and in the case of a company referred to in sub-section (4A)" shall be substituted.
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Section 11, The Finance Act, 2010.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 11
What does Section 11 of the Finance Act deal with?
Section 11 of the Finance Act is headed "Amendment of section 35DDA". Amendment of section 35DDA. 11. In section 35DDA of the Income-tax Act, with effect from the 1st day of April, 2011,— (a ) after sub-section (4), the following sub-section shall be inserted, namely:— "(4A) Where there has been reorganisation of business, whereby a private company or unlisted public
How do I find court cases under Section 11 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 2010 11, section 11 Finance Act 2010, section 11 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 11 of the Finance Act, and has it changed?
Its own text turns on section 47 (Amendment of section 245D), Income-tax Act 35DDA (Amortisation of expenditure incurred under voluntary retirement scheme), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2010. 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
- 102120000000010257. THE FIRST SCHEDULE6903 words
- 2. Income-tax2647 words
- 10. Amendment of section 35AD480 words
- 22. Amendment of section 72A450 words
- 21. Amendment of section 56411 words
- 18. Amendment of section 47379 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.