Amendment of section 192
Section 41 of the Finance Act, 2015 deals with amendment of section 192. Amendment of section 192. 41. In section 192 of the Income-tax Act, after sub-section (2C), the following sub-section shall be inserted with effect from the 1st day of June, 2015, namely:— "(2D)The person responsible for making the payment referred to in sub-section (1) shall, for the purposes of es
Amendment of section 192.
41. In section 192 of the Income-tax Act, after sub-section (2C), the following sub-section shall be inserted with effect from the 1st day of June, 2015, namely:—
"(2D)The person responsible for making the payment referred to in sub-section (1) shall, for the purposes of estimating income of the assessee or computing tax deductible under sub-section (1), obtain from the assessee the evidence or proof or particulars of prescribed claims (including claim for set-off of loss) under the provisions of the Act in such form and manner as may be prescribed.".
Section 41, The Finance Act, 2015 (Act 20 of 2015).
Cross-references
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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 192". Amendment of section 192. 41. In section 192 of the Income-tax Act, after sub-section (2C), the following sub-section shall be inserted with effect from the 1st day of June, 2015, namely:— "(2D)The person responsible for making the payment referred to in sub-section (1) shall, for the purposes of es
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 2015 41, section 41 Finance Act 2015, 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 192 (Salary), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2015 as Act 20 of 2015. 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. First Schedule8029 words
- Fifth Schedule. Fifth Schedule4392 words
- 2. Income-tax3525 words
- 94. Substitution of new section for section 11AC1125 words
- 6. Insertion of new section 9A1095 words
- 5. Amendment of section 91039 words
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