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TypeBare Act JurisdictionCentral Government

Finance Act, 1999 Section 54

AMENDMENT OF SECTION 80-R -InSection 80R of the Income Tax Act-, with effect from the 1st day of June, 1999,

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https://sooperkanoon.com/act/249847

Bare act section · Research

About this section

Finance Act, 1999 Section 54 is part of Finance Act, 1999 - AMENDMENT OF SECTION 80-R -InSection 80R of the Income Tax Act-, with effect from the 1st day of June, 1999,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) for the portion beginning with the words "where the Chief Commissioner" and ending with the words "may allow in this behalf, the words "within such further period as the competent authority may allow in this behalf shall be substituted', (b) the following Explanation shall be inserted at the end, namely :- 'Explanation.-For the purposes of this section, the expression "competent authority" means the Reserve Bank of India or such other authority as is authorised under any law for the time being in force for regulating payments and dealings in foreign exchange.'.

Frequently asked questions

What does Finance Act, 1999 Section 54 provide?

Section Section 54 of the Finance Act, 1999 (AMENDMENT OF SECTION 80-R -InSection 80R of the Income Tax Act-, with effect from the 1st day of June, 1999,) is reproduced on this page as part of the Finance Act, 1999. 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, 1999 Section 54?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1999 Section 54. 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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