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TypeBare Act JurisdictionCentral Government

Finance Act 2001 Section 25

Amendment of Section 36

~1 min read
https://sooperkanoon.com/act/34207

Bare act section · Research

About this section

Finance Act 2001 Section 25 is part of Finance Act 2001 - Amendment of Section 36. 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.

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Section Text

In section 36, in sub-section (1), in clause (vil), after the proviso, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989, namely :-

"Explanation.- For the purposes of this clause, any bad debt or part thereof written of as irrecoverable in the accounts of the assessee shall not include any provision for bad and doubtful debts made in the accounts of the assessee.".

Frequently asked questions

What does Finance Act 2001 Section 25 provide?

Section Section 25 of the Finance Act 2001 (Amendment of Section 36) 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 25?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2001 Section 25. 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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