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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 37

AMENDMENT OF SECTION 80HHC In section 80HHC of the income-tax Act-, with effect from the 1st day of April, 2004,

~1 min read
https://sooperkanoon.com/act/250399

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About this section

Finance Act, 2003 Section 37 is part of Finance Act, 2003 - AMENDMENT OF SECTION 80HHC In section 80HHC 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 sub-section (4), the following proviso shall be inserted, namely:- "

Provided that in the case of an undertaking referred to in sub-section (4C), the assessee shall also furnish along with the return of income, a certificate from the undertaking in the special economic zone containing such particulars as may be prescribed, duly certified by the auditor auditing the accounts of the undertaking in the special economic zone under the provisions of this Act or under any other law for the time being in force.";

(b) after sub-section (4B) and before the Explanation, the following sub- section shall be inserted, namely:- "(4C) The provisions of this section shall apply to an assessee,-

(a) for an assessment year beginning after the 31st day of March, 2004 and ending before the 1st day of April, 2005;

(b) who owns any undertaking which manufactures or produces goods or merchandise anywhere in India (outside any special economic zone) and sells the same to any undertaking situated in a special economic zone which is eligible for deduction under section 10A and such sale shall be deemed to be export out of India for the purposes of this section.";

(c) in the

Explanation occurring at the end, after clause (d), the following clause shall be inserted, namely :-

(e) "special economic zone" shall have the meaning assigned to it in clause (viii) of the

Explanation 2 to section 10A.'.

Frequently asked questions

What does Finance Act, 2003 Section 37 provide?

Section Section 37 of the Finance Act, 2003 (AMENDMENT OF SECTION 80HHC In section 80HHC 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 37?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 37. 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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