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TypeBare Act JurisdictionCentral Government

Finance Act, 2000 Section 11

Amendment of Section 17

~1 min read
https://sooperkanoon.com/act/41261

Bare act section · Research

About this section

Finance Act, 2000 Section 11 is part of Finance Act, 2000 - Amendment of Section 17. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 17 of the Income-tax Act, in clause (2), with effect from the 1st day of April, 2001,-

(a) in sub-clause (iii) but before the Explanation, the following proviso shall be inserted, namely :-

"Provided that nothing contained in this sub-clause shall apply to the value of any benefit provided by a company free of cost or at concessional rate to its employees by way of allotment of shares, debentures or warrants directly or indirectly under the Employees' Stock Option Plan or Scheme of the said company.";

(b) sub-clause (iiia) shall be omitted.

Frequently asked questions

What does Finance Act, 2000 Section 11 provide?

Section Section 11 of the Finance Act, 2000 (Amendment of Section 17) is reproduced on this page as part of the Finance Act, 2000. 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, 2000 Section 11?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 11. 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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