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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1998 Section 44

Amendment of Section 158ba

~1 min read
https://sooperkanoon.com/act/25804

Bare act section · Research

About this section

Finance (No. 2) Act, 1998 Section 44 is part of Finance (No. 2) Act, 1998 - Amendment of Section 158ba. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 158BA of the Income-tax Act, after sub-section (2) the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 1995, namely:--

"Explanation.--For the removal of doubts, it is hereby declared that--

(a) the assessment made under this Chapter shall be in addition to the regular assessment in respect of each previous year included in the block period;

(b) the total undisclosed income relating to the block period shall not include the income assessed in any regular assessment as income of such block period;

(c) the Income assessed in this Chapter shall not be included in the regular assessment of any previous year included in the block period."

Frequently asked questions

What does Finance (No. 2) Act, 1998 Section 44 provide?

Section Section 44 of the Finance (No. 2) Act, 1998 (Amendment of Section 158ba) is reproduced on this page as part of the Finance (No. 2) Act, 1998. 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 (No. 2) Act, 1998 Section 44?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1998 Section 44. 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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