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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 50

AMENDMENT OF SECTION 115A In section 115A of the Income tax Act,-in sub-section

~1 min read
https://sooperkanoon.com/act/250412

Bare act section · Research

About this section

Finance Act, 2003 Section 50 is part of Finance Act, 2003 - AMENDMENT OF SECTION 115A In section 115A of the Income tax Act,-in sub-section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1), with effect from the 1st day of April, 2004,-

(i) in clause (a), for the word "dividends", at both the places where it occurs, the words, figures and letter "dividends other than dividends referred to In section 115-O-" shall be substituted;

(ii) in clause (b), in the opening portion, for the words "a foreign company, includes any income by way of royalty or fees for technical services", the words, brackets, figures and letters a nonresident (not being a company) or a foreign company, includes any income by way of royalty or fees for technical services other than income referred to in sub-section (1) of section 44DA" shall be substituted.

Frequently asked questions

What does Finance Act, 2003 Section 50 provide?

Section Section 50 of the Finance Act, 2003 (AMENDMENT OF SECTION 115A In section 115A of the Income tax Act,-in sub-section) 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 50?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 50. 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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