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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 85

AMENDMENT OF SECTION 197-A -InSection 197-A of the Income Tax Act-, after sub-section

~1 min read
https://sooperkanoon.com/act/250283

Bare act section · Research

About this section

Finance Act, 2002 Section 85 is part of Finance Act, 2002 - AMENDMENT OF SECTION 197-A -InSection 197-A of the Income Tax Act-, after sub-section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1-A), the following sub-section shall be inserted with effect from the 1st day of June, 2002, namely:- "(1-B) The provisions of this section shall not apply where the amount of any income of the nature referred to in sub-section (1) or sub-section (1-A), as the case may be, or the aggregate of the amounts of such incomes credited or paid or likely to be credited or paid during the previous year in which such income is to be included exceeds the maximum amount which is not chargeable to income tax.".

Frequently asked questions

What does Finance Act, 2002 Section 85 provide?

Section Section 85 of the Finance Act, 2002 (AMENDMENT OF SECTION 197-A -InSection 197-A of the Income Tax Act-, after 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 85?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 85. 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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