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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 76

AMENDMENT OF SECTION 194-H -InSection 194-H-of the Income Tax Act, with effect from the 1st day of June, 2002,

~1 min read
https://sooperkanoon.com/act/250274

Bare act section · Research

About this section

Finance Act, 2002 Section 76 is part of Finance Act, 2002 - AMENDMENT OF SECTION 194-H -InSection 194-H-of the Income Tax Act, with effect from the 1st day of June, 2002,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) for the words "ten per cent", the words "five per cent" shall be substituted;

(b) after the proviso and before the Explanation, the following proviso shall be inserted, namely:- "Provided further that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) ofSection 44-AB-during the financial year immediately preceding the financial year in which such commission or brokerage is credited or paid, shall be liable to deduct income tax under this section.".

Frequently asked questions

What does Finance Act, 2002 Section 76 provide?

Section Section 76 of the Finance Act, 2002 (AMENDMENT OF SECTION 194-H -InSection 194-H-of the Income Tax Act, with effect from the 1st day of June, 2002,) 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 76?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 76. 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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