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TypeBare Act JurisdictionCentral Government

Finance Act 2001 Section 78

Amendment of Section 234a

~1 min read
https://sooperkanoon.com/act/34260

Bare act section · Research

About this section

Finance Act 2001 Section 78 is part of Finance Act 2001 - Amendment of Section 234a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 234A of the Income-tax Act,-

(a) in sub-section (1),-

(i) for the words "one and one-half per cent.", the words "one and one-fourth per cent." shall be substituted with effect from the 1st day of June, 2001 ;

(ii) Explanation 4 shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1989 ;

(b) in sub-section (3), for the words "one and one-half per cent.", the words "one and one-fourth per cent." shall be substituted with effect from the 1st day of June, 2001.

Frequently asked questions

What does Finance Act 2001 Section 78 provide?

Section Section 78 of the Finance Act 2001 (Amendment of Section 234a) 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 78?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2001 Section 78. 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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