Amendment of section 92CC
Section 33 of the Finance Act, 2014 deals with amendment of section 92CC. Amendment of section 92CC. 33. In section 92CC of the Income-tax Act, after sub-section (9), the following sub-section shall be inserted with effect from the 1st day of October, 2014, namely:— "(9A) The agreement referred to in sub-section (1), may, subject to such conditions, procedure and manner a
Amendment of section 92CC.
33. In section 92CC of the Income-tax Act, after sub-section (9), the following sub-section shall be inserted with effect from the 1st day of October, 2014, namely:—
"(9A) The agreement referred to in sub-section (1), may, subject to such conditions, procedure and manner as may be prescribed, provide for determining the arm's length price or specify the manner in which arm's length price shall be determined in relation to the international transaction entered into by the person during any period not exceeding four previous years preceding the first of the previous years referred to in sub-section (4), and the arm's length price of such international transaction shall be determined in accordance with the said agreement.".
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Section 33, The Finance Act, 2014 (Act 25 of 2014).
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Questions about Section 33
What does Section 33 of the Finance Act deal with?
Section 33 of the Finance Act is headed "Amendment of section 92CC". Amendment of section 92CC. 33. In section 92CC of the Income-tax Act, after sub-section (9), the following sub-section shall be inserted with effect from the 1st day of October, 2014, namely:— "(9A) The agreement referred to in sub-section (1), may, subject to such conditions, procedure and manner a
How do I find court cases under Section 33 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 2014 33, section 33 Finance Act 2014, section 33 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 33 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 92CC (Advance pricing agreement), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2014 as Act 25 of 2014. 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. THE FIRST SCHEDULE7973 words
- 2. Income-tax3522 words
- 114. Amendment of Act 32 of 19941078 words
- 3. Amendment of section 21041 words
- Seventh Schedule. THE SEVENTH SCHEDULE908 words
- 76. Substitution of new section for section 285BA878 words
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