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TypeBare Act JurisdictionCentral Government

Finance Act 1970 Section 8

Amendment of Section 35b

~1 min read
https://sooperkanoon.com/act/25896

Bare act section · Research

About this section

Finance Act 1970 Section 8 is part of Finance Act 1970 - Amendment of Section 35b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 35B of the Income-tax Act, in sub-section (1), for sub-clause (iii) of clause (b), the following sub-clause shall be, and shall be deemed always to have been, substituted, namely :-

"(iii) distribution, supply or provision outside India of such goods, services or facilities, not being expenditure incurred in India in connection therewith or expenditure (wherever incurred) on the carried of such goods to their destination outside India or on the insurance of such goods while in transit;".

Frequently asked questions

What does Finance Act 1970 Section 8 provide?

Section Section 8 of the Finance Act 1970 (Amendment of Section 35b) is reproduced on this page as part of the Finance Act 1970. 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 1970 Section 8?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1970 Section 8. 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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