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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 2004 Section 46

Insertion of New Section 203aa

~1 min read
https://sooperkanoon.com/act/18814

Bare act section · Research

About this section

Finance (No. 2) Act, 2004 Section 46 is part of Finance (No. 2) Act, 2004 - Insertion of New Section 203aa. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 203A of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2005, namely:--

"203AA. Furnishing of statement of tax deducted:

The prescribed income-tax authority or the person authorised by such authority referred to in sub-section (3) of section 200, shall, within the prescribed time after the end of each financial year beginning on or after the 1st day of April, 2005 prepare and deliver to every person from whose income the tax has been deducted or in respect of whose income the tax has been paid a statement in the prescribed form specifying the amount of tax deducted or paid and such other particulars as may be prescribed.".

Frequently asked questions

What does Finance (No. 2) Act, 2004 Section 46 provide?

Section Section 46 of the Finance (No. 2) Act, 2004 (Insertion of New Section 203aa) 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 46?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 2004 Section 46. 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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