Amendment of section 47
Section 17 of the Finance Act, 2019 (No. 2) deals with amendment of section 47. Amendment of section 47 17. In section 47 of the Income-tax Act, in clause (viiab), with effect from the 1st day of April, 2020,— (A) | for sub-clause (c), the following sub-clauses shall be substituted, namely:— "(c) | derivative;
Amendment of section 47
17. In section 47 of the Income-tax Act, in clause (viiab), with effect from the 1st day of April, 2020,—
(A) for sub-clause (c), the following sub-clauses shall be substituted, namely:—
"(c) derivative; or (d) such other securities as may be notified by the Central Government in this behalf,";
(B) in the Explanation, after clause (c), the following clause shall be inserted, namely:— Section 17, The Finance Act, 2019 (No. 2).
'(d) "securities" shall have the meaning assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);'
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 2
Questions about Section 17
What does Section 17 of the Finance Act, 2019 (No. 2) deal with?
Section 17 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 47". Amendment of section 47 17. In section 47 of the Income-tax Act, in clause (viiab), with effect from the 1st day of April, 2020,— (A) | for sub-clause (c), the following sub-clauses shall be substituted, namely:— "(c) | derivative;
How do I find court cases under Section 17 of the Finance Act, 2019 (No. 2)?
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, 2019 (No. 2) 17, section 17 Finance Act, 2019 (No. 2), section 17 of the Finance Act, 2019 (No. 2). 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 17 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on section 47 (Amendment of section 195), Income-tax Act 47 (Transactions not regarded as transfer), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Finance Act, 2019 (No. 2) enacted?
Finance Act, 2019 (No. 2) was enacted in 2019. 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
- Fifth Schedule. -12409 words
- First Schedule. Income-tax9078 words
- 2. Income-tax4914 words
- 105. Insertion of new sections 101A, 101B and 101C1547 words
- 138. Insertion of new sections 45-ID and 45- IE1010 words
- 6. Amendment of section 10907 words
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