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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 2004 Section 21

Amendment of Section 88

~1 min read
https://sooperkanoon.com/act/18789

Bare act section · Research

About this section

Finance (No. 2) Act, 2004 Section 21 is part of Finance (No. 2) Act, 2004 - Amendment of Section 88. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 88 of the Income-tax Act, in sub-section (2), in clause (xv), in sub-clause (c), after item (6), the following item shall be inserted with effect from the 1st day of April, 2005, namely:--

"(6A) the assessee's employer where such employer, is an authority or a board or a corporation or any other body established or constituted under a Central or State Act, or".

Frequently asked questions

What does Finance (No. 2) Act, 2004 Section 21 provide?

Section Section 21 of the Finance (No. 2) Act, 2004 (Amendment of Section 88) is reproduced on this page as part of the Finance (No. 2) Act, 2004. 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 Finance (No. 2) Act, 2004 Section 21?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 2004 Section 21. 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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