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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 2004 Section 36

Amendment of Section 153b

~1 min read
https://sooperkanoon.com/act/18804

Bare act section · Research

About this section

Finance (No. 2) Act, 2004 Section 36 is part of Finance (No. 2) Act, 2004 - Amendment of Section 153b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 153B of the Income-tax Act, in sub-section (1), in the Explanation, with effect from the 1st day of October, 2004,--

(a) in clause (iv), for the words "that section,", the words "that section, or" shall be substituted;

(b) after clause (iv) and before the words "shall be excluded", the following clauses shall be inserted, namely:--

"(v) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the order rejecting the application is received by the Commissioner under sub-section (3) of section 245R, or

(vi) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the advance ruling pronounced by it is received by the Commissioner under sub-section (7) of section 245R,".

Frequently asked questions

What does Finance (No. 2) Act, 2004 Section 36 provide?

Section Section 36 of the Finance (No. 2) Act, 2004 (Amendment of Section 153b) 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 36?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 2004 Section 36. 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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