Amendment of section 90
Section 39 of the Finance Act, 2017 deals with amendment of section 90. Amendment of section 90. 39. In section 90 of the Income-tax Act, after Explanation 3, the following Explanation shall be inserted with effect from the 1st day of April, 2018, namely:— "Explanation 4.—For the removal of doubts, it is hereby declared that where any term used in an agreement entered i The Act was enacted on 17 Apr 2017.
Amendment of section 90.
39. In section 90 of the Income-tax Act, after Explanation 3, the following Explanation shall be inserted with effect from the 1st day of April, 2018, namely:—
"Explanation 4.—For the removal of doubts, it is hereby declared that where any term used in an agreement entered into under sub-section (1) is defined under the said agreement, the said term shall have the same meaning as assigned to it in the agreement; and where the term is not defined in the said agreement, but defined in the Act, it shall have the same meaning as assigned to it in the Act and explanation, if any, given to it by the Central Government.".
Section 39, The Finance Act, 2017.
Cross-references
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Referred to by 1
Questions about Section 39
What does Section 39 of the Finance Act deal with?
Section 39 of the Finance Act is headed "Amendment of section 90". Amendment of section 90. 39. In section 90 of the Income-tax Act, after Explanation 3, the following Explanation shall be inserted with effect from the 1st day of April, 2018, namely:— "Explanation 4.—For the removal of doubts, it is hereby declared that where any term used in an agreement entered i
How do I find court cases under Section 39 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 2017 39, section 39 Finance Act 2017, section 39 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 39 of the Finance Act, and has it changed?
Its own text turns on section 90 (Amendment of section 7), Income-tax Act 90 (Agreement with foreign countries or specified territories), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 39 of the Finance Act enacted?
Section 39 of the Finance Act, cited as Finance Act 2017 39, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. Income-tax8321 words
- 2. Income-tax4071 words
- 148. Amendment of Chapter VIB1616 words
- 47. Amendment of section 115JB1176 words
- 6. Amendment of section 10856 words
- Sixth Schedule. Sixth Schedule820 words
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