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TypeBare Act JurisdictionCentral Government

Taxation Laws (Amendment) Act, 2001 Section 7

Amendment of Section 234c

~1 min read
https://sooperkanoon.com/act/14736

Bare act section · Research

About this section

Taxation Laws (Amendment) Act, 2001 Section 7 is part of Taxation Laws (Amendment) Act, 2001 - Amendment of Section 234c. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 234C of the Income-tax Act, in sub-section (7), after the second proviso, the following proviso shall be inserted, namely:--

"Provided also that nothing contained in this sub-section shall apply to any shortfall in the payment of the tax due on the returned income where such shortfall is on account of increase in the rate of surcharge under section 2 of the Finance Act, 2000 (10 of 2000) as amended by the Taxation Laws (Amendment) Act, 2001 and the assessee has paid the amount of shortfall on or before the I5th day of March, 2001 in respect of the installment of advance tax due on the 15th day of June, 2000, the 15th day of September, 2000 and 15th day of December, 2000.".

Frequently asked questions

What does Taxation Laws (Amendment) Act, 2001 Section 7 provide?

Section Section 7 of the Taxation Laws (Amendment) Act, 2001 (Amendment of Section 234c) is reproduced on this page as part of the Taxation Laws (Amendment) Act, 2001. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Taxation Laws (Amendment) Act, 2001 Section 7?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Taxation Laws (Amendment) Act, 2001 Section 7. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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