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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 61

AMENDMENT OF SECTION 153 -InSection 153-of the Income Tax Act, in sub- section

~1 min read
https://sooperkanoon.com/act/250259

Bare act section · Research

About this section

Finance Act, 2002 Section 61 is part of Finance Act, 2002 - AMENDMENT OF SECTION 153 -InSection 153-of the Income Tax Act, in sub- section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

3), in Explanation 1, after clause (ii), the following clause shall be inserted with effect from the 1st day of April, 2003, namely:- "(ii-a) the period commencing from the date on which the Assessing Officer intimates the Central Government or the prescribed authority, the contravention of the provisions of clause (21) or clause (22-B) or clause (23-A) or clause (23-B) or sub- clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (vi-a) of clause (23-C) ofSection 10-, under clause (0 of the proviso to sub-section (3) ofSection 143-and ending with the date on which the copy of the order withdrawing the approval or rescinding the notification, as the case may be, under those clauses is received by the Assessing Officer;".

Frequently asked questions

What does Finance Act, 2002 Section 61 provide?

Section Section 61 of the Finance Act, 2002 (AMENDMENT OF SECTION 153 -InSection 153-of the Income Tax Act, in sub- section) 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 61?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 61. 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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