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TypeBare Act JurisdictionCentral Government

Finance Act 1975 Section 19

Amendment of Section 172

~1 min read
https://sooperkanoon.com/act/32990

Bare act section · Research

About this section

Finance Act 1975 Section 19 is part of Finance Act 1975 - Amendment of Section 172. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 172 of the Income-tax Act, with effect from the 1st day of June, 1975, -

(a) in sub-section (1), the words, "unless the Income-tax Officer is satisfied that there is an agent of the non-resident from whom the tax will be recoverable under the other provisions of this Act" shall be omitted;

(b) in sub-section (2), for the words "one-sixth", the words "seven and a half per cent." shall be substituted.

Frequently asked questions

What does Finance Act 1975 Section 19 provide?

Section Section 19 of the Finance Act 1975 (Amendment of Section 172) is reproduced on this page as part of the Finance Act 1975. 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 1975 Section 19?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1975 Section 19. 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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