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TypeBare Act JurisdictionCentral Government

Finance Act 1972 Section 44

Amendment of Section 2

~1 min read
https://sooperkanoon.com/act/36334

Bare act section · Research

About this section

Finance Act 1972 Section 44 is part of Finance Act 1972 - Amendment of Section 2. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 2 of the Wealth-tax Act, 1957 (27 of 1957) (hereinafter referred to as the Wealth-tax Act), -

(a) after clause (h), the following clause shall be, and shall be deemed always to have been, inserted, namely :-

"(ha) "co-operative society" means a co-operative society registered under the Co-operative Societies Act, 1912 (2 of 1912), or under any other law for the time being in force in any State for the registration of co-operative societies;";

(b) existing clause (ha) shall be deemed to have been re-lettered as clause (hb) with effect from the 1st day of April, 1965.

Frequently asked questions

What does Finance Act 1972 Section 44 provide?

Section Section 44 of the Finance Act 1972 (Amendment of Section 2) is reproduced on this page as part of the Finance Act 1972. 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 1972 Section 44?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1972 Section 44. 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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