Statute → case law
Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.
Credentials emailed - log in to pick up where you left off.
Bare act section · Research
Finance Act, 2003 Section 23 is part of Finance Act, 2003 - AMENDMENT OF SECTION 44AB In section 44AB 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.
Research copy - verify against official government publications before filing or court use.
Section Section 23 of the Finance Act, 2003 (AMENDMENT OF SECTION 44AB In section 44AB 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.
Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 23. Advanced act search can narrow results by court, year, or additional act filters.
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.
Semantic search + AI Brief - 7-day trial
AI Briefs · Semantic Search · Save & annotate judgments
Start your 7-day free trial