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TypeBare Act JurisdictionCentral Government

Finance (No.2) Act, 2009 Section 41

Insertion new section 92CB: After section 92CA of the Income-tax Act, the following section shall be inserted, namely

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https://sooperkanoon.com/act/454640

Bare act section · Research

About this section

Finance (No.2) Act, 2009 Section 41 is part of Finance (No.2) Act, 2009 - Insertion new section 92CB: After section 92CA of the Income-tax Act, the following section shall be inserted, namely. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) The determination of arm's length price under section 92C or section 92CA shall be subject to safe harbour rules.

(2) The Board may, for the purposes of sub-section (1), make rules for safe harbour.

Explanation.-For the purposes of this section, "safe harbour" means circumstances in which the income-tax authorities shall accept the transfer price declared by the assessee.'.

Frequently asked questions

What does Finance (No.2) Act, 2009 Section 41 provide?

Section Section 41 of the Finance (No.2) Act, 2009 (Insertion new section 92CB: After section 92CA of the Income-tax Act, the following section shall be inserted, namely) is reproduced on this page as part of the Finance (No.2) Act, 2009. 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 (No.2) Act, 2009 Section 41?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No.2) Act, 2009 Section 41. 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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