Amendment of section 194-I
Section 45 of the Finance Act, 2015 deals with amendment of section 194-I. Amendment of section 194-I. 45. In section 194-I of the Income-tax Act, with effect from the 1st day of June, 2015, after the second proviso, the following proviso shall be inserted, namely:— "Provided also that no deduction shall be made under this section where the income by way of rent is credite
Amendment of section 194-I.
45. In section 194-I of the Income-tax Act, with effect from the 1st day of June, 2015, after the second proviso, the following proviso shall be inserted, namely:—
"Provided also that no deduction shall be made under this section where the income by way of rent is credited or paid to a business trust, being a real estate investment trust, in respect of any real estate asset, referred to in clause (23FCA)of section 10, owned directly by such business trust.".
Section 45, The Finance Act, 2015 (Act 20 of 2015).
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Questions about Section 45
What does Section 45 of the Finance Act deal with?
Section 45 of the Finance Act is headed "Amendment of section 194-I". Amendment of section 194-I. 45. In section 194-I of the Income-tax Act, with effect from the 1st day of June, 2015, after the second proviso, the following proviso shall be inserted, namely:— "Provided also that no deduction shall be made under this section where the income by way of rent is credite
How do I find court cases under Section 45 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 45, section 45 Finance Act 2015, section 45 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 45 of the Finance Act, and has it changed?
Its own text turns on section 10 (Amendment of section 32), 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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