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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 54

AMENDMENT OF SECTION 115-R -In Section 115-R-of the Income Tax Act, with effect from the 1st day of April, 2003,

~1 min read
https://sooperkanoon.com/act/250252

Bare act section · Research

About this section

Finance Act, 2002 Section 54 is part of Finance Act, 2002 - AMENDMENT OF SECTION 115-R -In Section 115-R-of the Income Tax Act, with effect from the 1st day of April, 2003,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in sub-section (1), for the words "any amount of income distributed by the Unit Trust of India to its unit holders", the words, figures and letters "any amount of income distributed on or before the 31st day of March, 2002 by the Unit Trust of India to its unit holders" shall be substituted;

(b) in sub-section (2), for the words "any amount of income distributed by a Mutual Fund to its unit holders", the words, figures and letters "any amount of income distributed on or before the 31st day of March, 2002 by a Mutual Fund to its unit holders" shall be substituted.

Frequently asked questions

What does Finance Act, 2002 Section 54 provide?

Section Section 54 of the Finance Act, 2002 (AMENDMENT OF SECTION 115-R -In Section 115-R-of the Income Tax Act, with effect from the 1st day of April, 2003,) 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 54?

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