Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1998 Section 45

Amendment of Section 158bb

~1 min read
https://sooperkanoon.com/act/25805

Bare act section · Research

About this section

Finance (No. 2) Act, 1998 Section 45 is part of Finance (No. 2) Act, 1998 - Amendment of Section 158bb. 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 Text

In section 158BB of the Income-tax Act, in sub-section (1) in the Explanation, in clause (b), after the words "by whatever name called", the words " to any partner not being a working partner" shall be inserted with effect from the 1st day of April, 1999.

Frequently asked questions

What does Finance (No. 2) Act, 1998 Section 45 provide?

Section Section 45 of the Finance (No. 2) Act, 1998 (Amendment of Section 158bb) 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 45?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1998 Section 45. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial