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TypeBare Act JurisdictionCentral Government Enacted2001

Finance Act 2001 Section 11

Insertion of New Section 14a

~1 min read

https://sooperkanoon.com/act/34193

Bare act section · Research

About this section

Finance Act 2001 Section 11 is part of Finance Act 2001 — Insertion of New Section 14a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 14 of the Income-tax Act, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1962, namely ;-

"14A. Expenditure incurred in relation to income not includible in total income.-For the purposes of computing the total income under this Chapter, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of the total income under this Act.".

Frequently asked questions

What does Finance Act 2001 Section 11 provide?

Section Section 11 of the Finance Act 2001 (Insertion of New Section 14a) is reproduced on this page as part of the Finance Act 2001. 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 2001 Section 11?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2001 Section 11. 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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