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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 46

AMENDMENT OF SECTION 115-AC -InSection 115-AC of the Income Tax Act-,

~1 min read
https://sooperkanoon.com/act/250244

Bare act section · Research

About this section

Finance Act, 2002 Section 46 is part of Finance Act, 2002 - AMENDMENT OF SECTION 115-AC -InSection 115-AC of the Income Tax Act-,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) the words, figures and letter "other than dividends referred to inSection 115-O-", wherever they occur, shall be omitted with effect from the 1st day of April, 2003;

(b) in sub-section (1), in clause (b),-

(i) in sub-clause (iii), for the word "re-issued", the words "issued or reissued" shall be substituted;

(ii) sub-clause (iv) shall be omitted.

Frequently asked questions

What does Finance Act, 2002 Section 46 provide?

Section Section 46 of the Finance Act, 2002 (AMENDMENT OF SECTION 115-AC -InSection 115-AC 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 46?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 46. 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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