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Section27
The Finance Act, 2013

Amendment of section 115A

In force As on 06 Oct 2026

Ministry Finance Cited by 1 provision

Section 27 of the Finance Act, 2013 deals with amendment of section 115A. Amendment of section 115A. 27. In section 115A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2014,— (I) | in clause (a),— (A) | after sub-clause (iiaa), the following sub-clause shall be inserted, namely:— "(iiab) interest of the nature and extent referred to in s

Amendment of section 115A.

27. In section 115A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2014,—

(I)in clause (a),—
(A)after sub-clause (iiaa), the following sub-clause shall be inserted, namely:—
"(iiab) interest of the nature and extent referred to in section 194LD; or";
(B)in item (BA), after the words, brackets, figures and letters "sub-clause (iiaa)", the words, brackets, figures and letters "or sub-clause (iiab)" shall be inserted;
(C)in item (D), for the words, brackets, figures and letters "sub-clause (iiaa)", the words, brackets, figures and letters "sub-clause (iiaa), sub-clause (iiab)" shall be substituted;
(II)in clause (b), for sub-clauses (A), (AA), (B) and (BB), the following sub-clauses shall be substituted, namely:—
"(A)the amount of income-tax calculated on the income by way of royalty, if any, included in the total income, at the rate of twenty-five per cent;
(B)the amount of income-tax calculated on the income by way of fees for technical services, if any, included in the total income, at the rate of twenty-five per cent; and".

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Section 27, The Finance Act, 2013.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 115A Tax on dividends, royalty and technical service fees in the case of foreign companies

Referred to by 1

  1. s. 65 Amendment of section 27

Questions about Section 27

What does Section 27 of the Finance Act deal with?

Section 27 of the Finance Act is headed "Amendment of section 115A". Amendment of section 115A. 27. In section 115A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2014,— (I) | in clause (a),— (A) | after sub-clause (iiaa), the following sub-clause shall be inserted, namely:— "(iiab) interest of the nature and extent referred to in s

How do I find court cases under Section 27 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 2013 27, section 27 Finance Act 2013, section 27 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 27 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. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2013. 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

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.