Amendment of section 194LA
Section 67 of the Finance Act, 2017 deals with amendment of section 194LA. Amendment of section 194LA. 67. In section 194LA of the Income-tax Act, after the proviso and before the Explanation, the following proviso shall be inserted, namely:— "Provided further that no deduction shall be made under this section where such payment is made in respect of any award or agreement The Act was enacted on 17 Apr 2017.
Amendment of section 194LA.
67. In section 194LA of the Income-tax Act, after the proviso and before the Explanation, the following proviso shall be inserted, namely:—
"Provided further that no deduction shall be made under this section where such payment is made in respect of any award or agreement which has been exempted from levy of income-tax under section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013).".
Section 67, The Finance Act, 2017.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 67
What does Section 67 of the Finance Act deal with?
Section 67 of the Finance Act is headed "Amendment of section 194LA". Amendment of section 194LA. 67. In section 194LA of the Income-tax Act, after the proviso and before the Explanation, the following proviso shall be inserted, namely:— "Provided further that no deduction shall be made under this section where such payment is made in respect of any award or agreement
How do I find court cases under Section 67 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 67, section 67 Finance Act 2017, section 67 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 67 of the Finance Act, and has it changed?
Its own text turns on section 96 (Amendment of section 28H), Income-tax Act 194LA (Payment of compensation on acquisition of certain immovable property), so none of them can safely be read on its own.
When was Section 67 of the Finance Act enacted?
Section 67 of the Finance Act, cited as Finance Act 2017 67, 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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