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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 21

AMENDMENT OF SECTION 43B In section 43B of the Income tax Act,-with effect from the 1st day of April, 2004,

~1 min read
https://sooperkanoon.com/act/250383

Bare act section · Research

About this section

Finance Act, 2003 Section 21 is part of Finance Act, 2003 - AMENDMENT OF SECTION 43B In section 43B of the Income tax Act,-with effect from the 1st day of April, 2004,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in clause (e),-

(i) for the words "term loan", the words "loan or advances" shall be substituted;

(ii) for the words "such loan", the words "such loan or advances" shall be substituted;

(b) in the first proviso, the words, brackets and letters "referred to in clause (a) or clause (c) or clause (d) or clause (e) or clause (f)" shall be omitted;

(c) the second proviso shall be omitted.

Frequently asked questions

What does Finance Act, 2003 Section 21 provide?

Section Section 21 of the Finance Act, 2003 (AMENDMENT OF SECTION 43B In section 43B of the Income tax Act,-with effect from the 1st day of April, 2004,) is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Section 21?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 21. 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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