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TypeBare Act JurisdictionCentral Government

Finance Act, 1983 Section 34

Amendment of Section 109

~1 min read
https://sooperkanoon.com/act/19811

Bare act section · Research

About this section

Finance Act, 1983 Section 34 is part of Finance Act, 1983 - Amendment of Section 109. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

In section 109 of the Income-tax Act, in clause (ib), for the Explanation, the following Explanation shall be substituted with effect from the 1st day of April, 1984, namely :-

'Explanation : In this clause and in sub-clause (3) of clause (iii), the expression "provision of technical know-how" means, -

(i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design secret formula or process or similar property;

(ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or similar property;

(iii) the use of any patent, invention, model, design, secret formula or process or similar property;

(iv) the imparting of any information concerning industrial, commercial or scientific knowledge, experience or skill;'.

Frequently asked questions

What does Finance Act, 1983 Section 34 provide?

Section Section 34 of the Finance Act, 1983 (Amendment of Section 109) is reproduced on this page as part of the Finance Act, 1983. 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, 1983 Section 34?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1983 Section 34. 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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