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TypeBare Act JurisdictionCentral Government

Finance Act 2001 Section 35

Amendment of Section 72a

~1 min read
https://sooperkanoon.com/act/34217

Bare act section · Research

About this section

Finance Act 2001 Section 35 is part of Finance Act 2001 - Amendment of Section 72a. 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 72A of the Income-tax Act, in sub-section (7), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2000, namely :-

'(aa) "industrial undertaking" means any undertaking which is engaged in-

(i) the manufacture or processing of goods; or

(ii) the manufacture of computer software; or

(iii) the business of generation or distribution of electricity or any other form of power; or

(iv) mining; or

(v) the construction of ships, aircrafts or rail systems ;'.

Frequently asked questions

What does Finance Act 2001 Section 35 provide?

Section Section 35 of the Finance Act 2001 (Amendment of Section 72a) 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 35?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2001 Section 35. 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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