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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 72

AMENDMENT OF SECTION 193 -In Section 193-of the Income Tax Act, in the proviso, after clause

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https://sooperkanoon.com/act/250270

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About this section

Finance Act, 2002 Section 72 is part of Finance Act, 2002 - AMENDMENT OF SECTION 193 -In Section 193-of the Income Tax Act, in the proviso, after clause. Read the section text below and explore Indian court judgments that cite it.

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Section Text

v) and before the Explanation, the following clauses shall be inserted with effect from the 1st day of June, 2002, namely:- "(vi) any interest payable to the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 (31 of 1956), in respect of any securities owned by it or in which it has full beneficial interest; or (vii) any interest payable to the General Insurance Corporation of India (hereafter in this clause referred to as the Corporation) or to any of the four companies (hereafter in this clause referred to as such company), formed by virtue of the schemes framed under sub-section (1) ofSection 16 of the General Insurance Business (Nationalisation) Act, 1972(57 of 1972), in respect of any securities owned by the Corporation or such company or in which the Corporation or such company has full beneficial interest; or (viii) any interest payable to any other insurer in respect of any securities owned by it or in which it has full beneficial interest."

Frequently asked questions

What does Finance Act, 2002 Section 72 provide?

Section Section 72 of the Finance Act, 2002 (AMENDMENT OF SECTION 193 -In Section 193-of the Income Tax Act, in the proviso, after clause) 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 72?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 72. 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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