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TypeBare Act JurisdictionCentral Government

Finance Act, 1982 Section 35

Amendment of Section 6

~1 min read
https://sooperkanoon.com/act/19755

Bare act section · Research

About this section

Finance Act, 1982 Section 35 is part of Finance Act, 1982 - Amendment of Section 6. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 6 of the Wealth-tax Act, after Explanation 1, the following Explanation shall be inserted, namely :-

"Explanation 1A : Where in the case of an individual the value of an asset in India is represented by any debt owing to him, being any moneys to his credit in a Non-resident (External) Account, the interest payable on which is not to be including in his total income under clause (4A) of section 10 of the Income-tax Act, the provisions of this section shall, in relation to such asset, apply subject to the modification that the reference in this section to an individual not resident in India shall be construed as a reference to a person resident outside India as defined in clause (q) of section 2 of the Foreign Exchange Regulation Act, 1973 (46 of 1973).".

Frequently asked questions

What does Finance Act, 1982 Section 35 provide?

Section Section 35 of the Finance Act, 1982 (Amendment of Section 6) is reproduced on this page as part of the Finance Act, 1982. 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 Act, 1982 Section 35?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1982 Section 35. 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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