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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 44

AMENDMENT OF SECTION 113 -InSection 113 of the Income Tax Act-, the following proviso shall be inserted with effect

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https://sooperkanoon.com/act/250242

Bare act section · Research

About this section

Finance Act, 2002 Section 44 is part of Finance Act, 2002 - AMENDMENT OF SECTION 113 -InSection 113 of the Income Tax Act-, the following proviso shall be inserted with effect. Read the section text below and explore Indian court judgments that cite it.

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Section Text

SECTION 44: AMENDMENT OF SECTION 113 -InSection 113 of the Income Tax Act-, the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:- "Provided that the tax chargeable under this section shall be increased by a surcharge, if any, levied by any Central Act and applicable in the assessment year relevant to the previous year in which the search is initiated underSection 132-or the requisition is made underSection 132-A-".

Frequently asked questions

What does Finance Act, 2002 Section 44 provide?

Section Section 44 of the Finance Act, 2002 (AMENDMENT OF SECTION 113 -InSection 113 of the Income Tax Act-, the following proviso shall be inserted with effect) 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 44?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 44. 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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