Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 43

AMENDMENT OF SECTION 92-F -In Section 92-F-of the Income Tax Act,

~1 min read
https://sooperkanoon.com/act/250241

Bare act section · Research

About this section

Finance Act, 2002 Section 43 is part of Finance Act, 2002 - AMENDMENT OF SECTION 92-F -In Section 92-F-of the Income Tax Act,. 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.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

a) in clause (iii), after the words "or the provision of services of any kind", the words "or in carrying out any work in pursuance of a contract," shall be inserted;

(b) after clause (iii), the following clause shall be inserted, namely:- '(iii-a) "permanent establishment", referred to in clause (iii), includes a fixed place of business through which the business of the enterprise is wholly or partly carried on;';

(c) for clause (;v), the following clause shall be substituted, namely:- '(iv) "specified date" shall have the same meaning as assigned to "due date" in

Explanation 2 below sub-section (1) ofSection 139-;'.

Frequently asked questions

What does Finance Act, 2002 Section 43 provide?

Section Section 43 of the Finance Act, 2002 (AMENDMENT OF SECTION 92-F -In Section 92-F-of the Income Tax Act,) 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 43?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 43. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales