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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 10

AMENDMENT OF SECTION 14-A -InSection 14-A-of the Income Tax Act, the following proviso shall be inserted and shall be

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https://sooperkanoon.com/act/250208

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About this section

Finance Act, 2002 Section 10 is part of Finance Act, 2002 - AMENDMENT OF SECTION 14-A -InSection 14-A-of the Income Tax Act, the following proviso shall be inserted and shall be. Read the section text below and explore Indian court judgments that cite it.

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Section Text

SECTION 10: AMENDMENT OF SECTION 14-A -InSection 14-A-of the Income Tax Act, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 11th day of May, 2001, namely:- "Provided that nothing contained in this section shall empower the Assessing Officer either to reassess underSection 147-or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee underSection 154-, for any assessment year beginning on or before the 1st day of April, 2001.".

Frequently asked questions

What does Finance Act, 2002 Section 10 provide?

Section Section 10 of the Finance Act, 2002 (AMENDMENT OF SECTION 14-A -InSection 14-A-of the Income Tax Act, the following proviso shall be inserted and shall be) is reproduced on this page as part of the Finance Act, 2002. 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, 2002 Section 10?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 10. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

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